M/S.KALIDAS SHEET METAL INDUSTRIES P LTD vs STATE OF KERALA

The Supreme Court upheld the decisions of the Kerala Sales-Tax Appellate Tribunal and the High Court regarding the classification of Copper Sheets and Brass Sheets under Entries No. 116A and 116D of the Kerala General Sales-Tax Act, 1963. The Court held that these entries apply to the turnover of copper and brass, affirming the tax rate of 8% rather than the appellant's claim for a lower rate of 5%. The Court concluded that the classification was appropriate and the appeals were dismissed.