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<h1>Kerala HC upholds denial of sales tax exemption for 1981-82, assessee's revision petition dismissed</h1> The Kerala HC dismissed the revision petition of an assessee under the Kerala General Sales Tax Act, 1963 for the assessment year 1982-83. The Appellate ... - The Kerala High Court dismissed the revision petition of an assessee under the Kerala General Sales Tax Act, 1963 for the assessment year 1982-83. The Appellate Tribunal was justified in denying exemption on a turnover of Rs. 94,846.72 as it related to the previous assessment year 1981-82. The burden of proof was on the assessee to establish the exemption claim, which was not done. The petition was dismissed.
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