1988 (6) TMI 317

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....delivered by K.S. PARIPOORNAN, J.-These are connected cases. The Revenue is the petitioner in both these revisions. The matter relates to the assessment years 1971-72 and 1972-73. The respondent/assessee is engaged in the business of manufacture and sale of G.I. stay-wires. They were sought to be taxed under entry 26 of the First Schedule to the Kerala General Sales Tax Act. In appeals, the Dep....

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....his Court in Anand Wire & Allied Industries case [1979] 43 STC 273. But, it was argued that this is a matter which is still pending before the Supreme Court. It is also stated that the earlier decision of this Court in Anand Wire & Allied Industries case [1979] 43 STC 273 requires reconsideration. 3.. We are of the view that in view of a Bench decision of this Court in Anand Wire & Allied Indus....