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of <h1>Kerala HC overturns Sales Tax Tribunal decision on hardware dealer's 1971-72 assessment, citing Income-tax Tribunal order.</h1> <h3>Metalex Agencies Versus State of Kerala</h3> Metalex Agencies Versus State of Kerala - [2001] 123 STC 644 (Ker) 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.
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