Haleema Zubair Tropical Traders vs State Of Kerala

The Supreme Court addressed the interpretation of the Kerala General Sales Tax Act, 1963, specifically Section 5(1)(iii), which pertains to the taxability of receipts from services rendered. The Court upheld the Sales Tax Appellate Tribunal's decision that the burden of proof lies with the dealer to demonstrate that a transaction is not liable to tax, affirming the Tribunal's restoration of the assessing authority's order regarding the disputed commission amount of Rs.45,80,168.09. The Court concluded that the professional services rendered did not exempt the receipts from being considered as taxable turnover under the Act.