https://www.taxtmi.com/caselaws?id=144181 The Kerala HC allowed the petition, determining that the petitioner, a tea dealer, is not classified as a dealer in old shade trees due to irregular sales. The decision referenced the SC case State of Gujarat v. Raipur Manufacturing Co. Ltd. (1967) 19 S.T.C. 1. No costs were awarded as the issue was not raised before the Tribunal. en-us Mon, 03 Jul 1967 00:00:00 +0530 Sat, 20 Apr 2013 17:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144181 The Kerala HC allowed the petition, determining that the petitioner, a tea dealer, is not classified as a dealer in old shade trees due to irregular sales. The decision referenced the SC case State of Gujarat v. Raipur Manufacturing Co. Ltd. (1967) 19 S.T.C. 1. No costs were awarded as the issue was not raised before the Tribunal. Case-Laws VAT and Sales Tax Mon, 03 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144181