https://www.taxtmi.com/caselaws?id=162446 The court overturned the Commissioner's clarification under section 59A of the Kerala General Sales Tax Act, ruling in favor of the petitioner, a wooden furniture manufacturer. The petitioner successfully challenged the sales tax assessment, arguing that the Commissioner's interpretation was incorrect and contrary to the statutory scheme. The court held that the petitioner was not liable to pay tax at 2 per cent on the timber purchase turnover under section 5(1)(v)(a) as the concessional rate under section 5(3) applied. The assessment was modified accordingly, and the petitioner's appeal was allowed. en-us Mon, 09 Dec 2002 00:00:00 +0530 Wed, 26 Feb 2014 17:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162446 The court overturned the Commissioner's clarification under section 59A of the Kerala General Sales Tax Act, ruling in favor of the petitioner, a wooden furniture manufacturer. The petitioner successfully challenged the sales tax assessment, arguing that the Commissioner's interpretation was incorrect and contrary to the statutory scheme. The court held that the petitioner was not liable to pay tax at 2 per cent on the timber purchase turnover under section 5(1)(v)(a) as the concessional rate under section 5(3) applied. The assessment was modified accordingly, and the petitioner's appeal was allowed. Case-Laws VAT and Sales Tax Mon, 09 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162446