https://www.taxtmi.com/caselaws?id=211955 The validity of a penalty notice under the Kerala General Sales Tax Act depended on the legal effect of amendments to section 5(3), including deletion of the proviso and the reference to use in manufacture of non-taxable goods. Because the High Court did not examine those amendments, its reasoning on the challenge could not be sustained. The impugned order was set aside and the matter remanded for fresh decision on the amended provisions and the parties' submissions, with all contentions left open. en-us Thu, 08 Jul 2010 00:00:00 +0530 Tue, 10 Apr 2012 22:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211955 The validity of a penalty notice under the Kerala General Sales Tax Act depended on the legal effect of amendments to section 5(3), including deletion of the proviso and the reference to use in manufacture of non-taxable goods. Because the High Court did not examine those amendments, its reasoning on the challenge could not be sustained. The impugned order was set aside and the matter remanded for fresh decision on the amended provisions and the parties' submissions, with all contentions left open. Case-Laws VAT and Sales Tax Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211955