V.C. Ramalingam And Son And Anr. vs State Of Tamil Nadu And Ors. on 6 May, 1998
15. Yet another decision which was relied on is the judgment of the Kerala High Court in T.R.C, No. 130 of 1994 Reported as Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) v. V.V. Kammath & Sons [1998] 111 STC 44 (Ker). There again the entries were quite different.