https://www.taxtmi.com/caselaws?id=154708 The Court dismissed the tax revision case, affirming that the contracts for photo blocks were works contracts, not subject to sales tax under the Kerala General Sales Tax Act. The plea of estoppel was rejected, emphasizing that fiscal law does not entertain equity considerations. The decision favored the assessee, and the petition was dismissed without costs. en-us Tue, 24 Mar 1987 00:00:00 +0530 Mon, 05 Dec 2022 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154708 The Court dismissed the tax revision case, affirming that the contracts for photo blocks were works contracts, not subject to sales tax under the Kerala General Sales Tax Act. The plea of estoppel was rejected, emphasizing that fiscal law does not entertain equity considerations. The decision favored the assessee, and the petition was dismissed without costs. Case-Laws VAT and Sales Tax Tue, 24 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154708