https://www.taxtmi.com/caselaws?id=161164 The High Court of Kerala dismissed a tax revision case brought by the State Revenue under section 41 of the Kerala General Sales Tax Act, 1963. The Court emphasized its limited statutory jurisdiction to review questions of law and inability to interfere with factual decisions made by the Tribunal. Despite State Revenue's claims, insufficient evidence existed to prove the assessee's involvement in brick manufacturing, leading to the dismissal of the case. The Court upheld the Tribunal's decision, stressing the necessity of concrete evidence in tax assessment matters. en-us Fri, 06 Sep 1996 00:00:00 +0530 Wed, 08 Jan 2014 16:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161164 The High Court of Kerala dismissed a tax revision case brought by the State Revenue under section 41 of the Kerala General Sales Tax Act, 1963. The Court emphasized its limited statutory jurisdiction to review questions of law and inability to interfere with factual decisions made by the Tribunal. Despite State Revenue's claims, insufficient evidence existed to prove the assessee's involvement in brick manufacturing, leading to the dismissal of the case. The Court upheld the Tribunal's decision, stressing the necessity of concrete evidence in tax assessment matters. Case-Laws VAT and Sales Tax Fri, 06 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161164