STATE OF KERALA vs M/S P.C. MALPANI & CO. — C.A. No. 3141/2004

Summary of C.A. No. 003141/2004 The Supreme Court resolved a sales tax classification dispute under the Kerala General Sales Tax Act, 1963, determining whether aluminium sheets and corrugated sheets fell under Entry 6 (aluminium products at 12.5% tax) or Entry 82 (primary metals at 10% tax). The Court held that these products are finished aluminium products manufactured through rolling processes, not primary metals, and therefore fall under Entry 6. The Court allowed the assessee's appeals and dismissed the State's appeals with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.