https://www.taxtmi.com/caselaws?id=155515 The Court upheld the assessing authority's decision that the cess paid to the Rubber Board was taxable under the Kerala General Sales Tax Act. However, it ruled in favor of the assessee regarding the turnover from the sale of bus bodies, determining it as not exigible to sales tax under the Act due to being part of inter-State trade conducted on behalf of the principal office in Madurai. The Tribunal's decision on the bus bodies turnover taxability was affirmed, and the revision petition was dismissed without costs. en-us Tue, 06 Jan 1987 00:00:00 +0530 Thu, 05 Sep 2013 11:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155515 The Court upheld the assessing authority's decision that the cess paid to the Rubber Board was taxable under the Kerala General Sales Tax Act. However, it ruled in favor of the assessee regarding the turnover from the sale of bus bodies, determining it as not exigible to sales tax under the Act due to being part of inter-State trade conducted on behalf of the principal office in Madurai. The Tribunal's decision on the bus bodies turnover taxability was affirmed, and the revision petition was dismissed without costs. Case-Laws VAT and Sales Tax Tue, 06 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155515