Revisional power under State VAT law can extend to Central Sales Tax assessments where Section 9(2) authorises such exercise.

Section 9(2) of the Central Sales Tax Act, 1956 enables State sales tax authorities to assess, reassess, collect and enforce tax under the Central Act using the powers available under the State sales tax law. Applying that statutory framework, the Kerala High Court noted that a Division Bench had already recognised that revisional powers under the State law could be exercised in relation to a Central Sales Tax assessment. On that basis, it was held that the Deputy Commissioner could invoke revisional power under Section 56 of the Kerala Value Added Tax Act, 2003 in respect of the assessment made under the Central Sales Tax Act, 1956, and the challenge to jurisdiction failed.

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Issues: Whether the Deputy Commissioner could exercise suo motu revisional power under the Kerala Value Added Tax Act, 2003 in respect of an assessment made under the Central Sales Tax Act, 1956 by virtue of Section 9(2) of the Central Sales Tax Act, 1956.

Analysis: Section 9(2) of the Central Sales Tax Act, 1956 authorises the State sales tax authorities to assess, reassess, collect and enforce tax under the Central Act and, for that purpose, to exercise the powers available to them under the general sales tax law of the State. The Court noted that a Division Bench had already held that revisional power under the State sales tax law could be invoked in relation to an assessment under the Central Sales Tax Act in view of this statutory framework. On that basis, the challenge that Section 56 of the Kerala Value Added Tax Act, 2003 could not be used for revision of a Central Sales Tax assessment was rejected.

Conclusion: The Deputy Commissioner had jurisdiction to invoke revisional power under Section 56 of the Kerala Value Added Tax Act, 2003 in respect of the assessment under the Central Sales Tax Act, 1956, and the writ petition failed.

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