https://www.taxtmi.com/caselaws?id=161321 The High Court of Kerala allowed the revision petition, granting relief to the petitioner regarding the concessional rate disallowance under the Kerala General Sales Tax Act. The court held that the petitioner met the necessary condition by obtaining a declaration from the purchaser, overturning the Tribunal's decision and instructing the assessing authority to assess accordingly. en-us Thu, 03 Oct 2002 00:00:00 +0530 Tue, 14 Jan 2014 17:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161321 The High Court of Kerala allowed the revision petition, granting relief to the petitioner regarding the concessional rate disallowance under the Kerala General Sales Tax Act. The court held that the petitioner met the necessary condition by obtaining a declaration from the purchaser, overturning the Tribunal's decision and instructing the assessing authority to assess accordingly. Case-Laws VAT and Sales Tax Thu, 03 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161321