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<h1>Kerala HC overturns Sales Tax Tribunal decision on hardware dealer's 1971-72 assessment, citing Income-tax Tribunal order.</h1> The Kerala HC set aside the Sales Tax Appellate Tribunal's order in T.A. No. 34 of 1988 for the assessment of a hardware, iron, and steel dealer for ... - The Kerala High Court set aside the Sales Tax Appellate Tribunal's order in T.A. No. 34 of 1988 regarding the assessment of a dealer in hardwares, iron, and steel for the year 1971-72. The Court directed the Tribunal to reconsider the matter taking into account the order passed by the Income-tax Appellate Tribunal. The petition was allowed, and the order on C.M.P. No. 3700 of 2000 in T.R.C. No. 254 of 2000 was dismissed.