Kerala High Court Upholds Concessional Tax Rate for Oil Miller

The High Court of Kerala upheld the Tribunal's decision to grant a concessional tax rate of 1% to an oil miller for inter-State sales of oil, based on the production of C forms and satisfaction of conditions in notification S.R.O. No. 117/66. The Court dismissed the Revenue's revisions, stating that the assessee had met the requirements of the notification by showing that the coconut or copra from which oil was extracted had already been taxed.

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The High Court of Kerala upheld the Tribunal's decision to grant a concessional tax rate of 1% to an oil miller for inter-State sales of oil, based on the production of C forms and satisfaction of conditions in notification S.R.O. No. 117/66. The Court dismissed the Revenue's revisions, stating that the assessee had met the requirements of the notification by showing that the coconut or copra from which oil was extracted had already been taxed.

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