BPL TELECOM LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) The order passed by the Sales Tax Appellate Tribunal, Thiruvananthapuram, in T.A. No. 643 of 1999 dated November 2, 2001, is the subject-matter of this sales tax revision case filed under Section 41 of the Kerala General Sales Tax Act, 1963.

(2.) The petitioner is a company incorporated under the provisions of the Companies Act, 1956 and also a dealer registered both under the provisions of the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956.

(3.) The facts as narrated by the petitioner is as under: