Kerala HC sets aside Tribunal's tax order, confirms assessment for 1984-85 & 1985-86

The Kerala HC ruled against the Tribunal's order in a tax revision case, setting aside the enhanced taxable turnover and confirming the assessment order for the years 1984-85 and 1985-86. The Tribunal exceeded its jurisdiction based on the decision in State of Kerala v. Vijaya Stores.

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The Kerala High Court ruled in a tax revision case against the Tribunal's order, setting aside the enhancement of taxable turnover and confirming the assessment order for the years 1984-85 and 1985-86. The Tribunal exceeded its jurisdiction based on the decision in State of Kerala v. Vijaya Stores [1978] 42 STC 418 (SC); 1978 KLT 802. The petition was disposed of accordingly.

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