M. Mohammed Yousef vs State Of Kerala

The Supreme Court set aside the High Court's dismissal of Sales Tax Revision appeals, which relied on an earlier judgment in Sales Tax Revision No.9 of 2006. The Court referenced its decision in Peekay Re-rolling Mills (P) Ltd. v. Asstt. Commissioner & Anr., reported in 2007(4) SCC 30, which had already overturned the basis for the High Court's ruling. Consequently, the Supreme Court allowed the appeals and set aside the impugned orders without costs.