https://www.taxtmi.com/caselaws?id=164738 The court upheld the Commissioner's authority to issue circulars fixing the minimum sale price for advance tax calculation under the Kerala Value Added Tax Act. It determined that the fixed sale prices for "live chicken" and "timber" were provisional and aimed at preventing tax evasion, with actual tax liability to be based on the true sale price. The court dismissed the writ petitions, emphasizing the legality of the Commissioner's actions and the availability of alternative remedies for the petitioners. en-us Fri, 07 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164738 The court upheld the Commissioner's authority to issue circulars fixing the minimum sale price for advance tax calculation under the Kerala Value Added Tax Act. It determined that the fixed sale prices for "live chicken" and "timber" were provisional and aimed at preventing tax evasion, with actual tax liability to be based on the true sale price. The court dismissed the writ petitions, emphasizing the legality of the Commissioner's actions and the availability of alternative remedies for the petitioners. Case-Laws VAT and Sales Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164738