https://www.taxtmi.com/caselaws?id=157213 The High Court of Kerala dismissed the petitions, affirming the Sales Tax Appellate Tribunal's decision that no transfer of property occurs during the display of fireworks, leading to the conclusion that the sales tax liability on the estimated turnover of fireworks was not justified for the assessment years in question. en-us Wed, 20 Jan 1993 00:00:00 +0530 Tue, 01 Oct 2013 16:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157213 The High Court of Kerala dismissed the petitions, affirming the Sales Tax Appellate Tribunal's decision that no transfer of property occurs during the display of fireworks, leading to the conclusion that the sales tax liability on the estimated turnover of fireworks was not justified for the assessment years in question. Case-Laws VAT and Sales Tax Wed, 20 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157213