BABY VARGHESE Vs. STATE OF KERALA

JUDGEMENT

(1.) LEAVE granted.

(2.) THIS appeal is directed against a judgment and order dated 18/8/2006 passed by a Division Bench of the Kerala High Court in s. T. R. V. No. 451 of 2004 allowing a revision application filed by the state of Kerala and thereby restoring the order of assessment of 'purchase turnover' of aluminium scrap and old utensils and vessels at the rate applicable as provided for under Entry 83 of the First Schedule of the Kerala General Sales Tax Act, 1963 (for short "the Act" ).

(3.) ALUMINIUM household utensils F. S. 4% whether made of aluminium and aluminium alloys