https://www.taxtmi.com/caselaws?id=161282 The High Court allowed the tax revision case, setting aside the Tribunal's order and reinstating the assessment order confirmed in the first appeal. The Court emphasized the correct interpretation of the sale transaction and application of statutory provisions for the assessment of inter-State sales. The assessee's claim for exemption under section 6(2) of the Central Sales Tax Act was disallowed, leading to the assessment at a non-concessional rate in Kerala. en-us Thu, 12 Sep 2002 00:00:00 +0530 Mon, 13 Jan 2014 16:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161282 The High Court allowed the tax revision case, setting aside the Tribunal's order and reinstating the assessment order confirmed in the first appeal. The Court emphasized the correct interpretation of the sale transaction and application of statutory provisions for the assessment of inter-State sales. The assessee's claim for exemption under section 6(2) of the Central Sales Tax Act was disallowed, leading to the assessment at a non-concessional rate in Kerala. Case-Laws VAT and Sales Tax Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161282