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2006 (8) TMI 566
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.... very same petitioner is whether the Tribunal was justified in confirming the assessment of steel castings under the category "metallic products" under the First Schedule to the Kerala General Sales Tax Act, 1963 at the rate of eight per cent. The case of the petitioner is that petitioner is only a casting unit engaged in manufacture of steel castings, which are covered by entry 2(ii)(h)....