KAIL LTD. FORMERLY KITCHEN APPL.(I) LD. vs STATE OF KERALA TR.JT.COMMR.(LAW)

The Supreme Court examined the legality of the Kerala High Court's orders regarding the assessment of sales tax under the Kerala General Sales Tax Act, 1963, specifically Section 5(2). The Court held that the appellant, KAIL Ltd., was not the brand name holder of 'Sansui' and thus should not be treated as the first seller, allowing for the second sale exemption. Consequently, the Court set aside the High Court's ruling and restored the Tribunal's decision in favor of the appellant.