OPAL COMBINATION Vs. STATE OF KERALA

JUDGEMENT

(1.) The revision petitioner is a dealer in sanitary ware, sintex tanks, wash basins etc.

(2.) Petitioner is a registered dealer both under the provisions of the Kerala General Sales Act and Central Sales Tax Act, hereinafter, for the sake of brevity referred to as KGST Act and CST Act respectively.

(3.) The revision petition pertains to assessment year 1997-98.