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of <h1>High Court rules on rectification power under Kerala Sales Tax Act, affirming doctrine of merger.</h1> <h3>The Deputy Commissioner of Sales Tax Versus Kittootty</h3> The High Court of Kerala dismissed the State's revision petitions regarding the power of rectification under section 43 of the Kerala General Sales Tax ... - The High Court of Kerala dismissed the revision petitions filed by the State regarding the power of rectification under section 43 of the Kerala General Sales Tax Act. The Court held that the order of the assessing authority merges with that of the appellate authority, and only the appellate authority can exercise the power of rectification. The decision was based on the doctrine of merger as established in previous case law. The Sales Tax Appellate Tribunal's view was upheld, and the tax revision cases were dismissed.
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