https://www.taxtmi.com/caselaws?id=162374 The court dismissed the tax revision case, ruling that the petitioner was not entitled to apply a 4% tax rate on G.I. pipes and fittings under the Kerala General Sales Tax Act, 1963, as the specific items were not listed in the Second Schedule for the relevant assessment year. Additionally, the petitioner's claim for exemption under S.R.O. No. 1728 of 1993 for sales to the Kerala Water Authority was rejected, as the authority was not considered a Government department eligible for reduced tax rates specified in the Fifth Schedule. The court emphasized the distinction between Government departments and statutory bodies with independent corporate identities. en-us Thu, 22 Jul 1999 00:00:00 +0530 Tue, 25 Feb 2014 16:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162374 The court dismissed the tax revision case, ruling that the petitioner was not entitled to apply a 4% tax rate on G.I. pipes and fittings under the Kerala General Sales Tax Act, 1963, as the specific items were not listed in the Second Schedule for the relevant assessment year. Additionally, the petitioner's claim for exemption under S.R.O. No. 1728 of 1993 for sales to the Kerala Water Authority was rejected, as the authority was not considered a Government department eligible for reduced tax rates specified in the Fifth Schedule. The court emphasized the distinction between Government departments and statutory bodies with independent corporate identities. Case-Laws VAT and Sales Tax Thu, 22 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162374