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    <title>2015 (9) TMI 1393 - KERALA HIGH COURT</title>
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    <description>The court allowed the revision and set aside the Tribunal&#039;s decision regarding the estimation of turnover suppression on local sales under the KVAT Act based on offences detected under the CST Act. The court found that the Tribunal erred in dismissing the issue raised by the petitioner and directed the Tribunal to reconsider the matter, emphasizing that questions of law should be considered based on the available materials, even if not raised before lower authorities.</description>
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      <description>The court allowed the revision and set aside the Tribunal&#039;s decision regarding the estimation of turnover suppression on local sales under the KVAT Act based on offences detected under the CST Act. The court found that the Tribunal erred in dismissing the issue raised by the petitioner and directed the Tribunal to reconsider the matter, emphasizing that questions of law should be considered based on the available materials, even if not raised before lower authorities.</description>
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