https://www.taxtmi.com/caselaws?id=221852 Special rebate under the Kerala Value Added Tax Act was confined by the fourth proviso to Section 12 to the output tax payable on goods, or goods manufactured from them, where entry tax had already been paid and the goods were resold at a reduced rate. The Court treated the purchase value under the Kerala Tax on Entry of Goods into Local Areas Act as including freight and related components, but held that this remained the relevant purchase value for entry tax and for testing whether the later sale was at a reduced rate. The refund claim was therefore not maintainable, and the rejection order was lawful. en-us Tue, 08 Jan 2013 00:00:00 +0530 Wed, 06 Feb 2013 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221852 Special rebate under the Kerala Value Added Tax Act was confined by the fourth proviso to Section 12 to the output tax payable on goods, or goods manufactured from them, where entry tax had already been paid and the goods were resold at a reduced rate. The Court treated the purchase value under the Kerala Tax on Entry of Goods into Local Areas Act as including freight and related components, but held that this remained the relevant purchase value for entry tax and for testing whether the later sale was at a reduced rate. The refund claim was therefore not maintainable, and the rejection order was lawful. Case-Laws VAT and Sales Tax Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221852