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    <title>2012 (11) TMI 213 - Kerala High Court</title>
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    <description>Recomputed sales tax liability under the Kerala General Sales Tax Act was not interfered with in writ jurisdiction because the appellate order sustaining the levy was never challenged, no objections were filed to the section 45 notice, and the writ was filed after unexplained delay. The assessing authority acted in accordance with the appellate directions and the material in the books of account, so the consequential reassessment was held not tenable for challenge. The writ petition was dismissed, and the assessment and demand were left undisturbed, subject only to limited instalment relief and suspension of recovery.</description>
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    <pubDate>Mon, 05 Mar 2012 00:00:00 +0530</pubDate>
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      <title>2012 (11) TMI 213 - Kerala High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=218198</link>
      <description>Recomputed sales tax liability under the Kerala General Sales Tax Act was not interfered with in writ jurisdiction because the appellate order sustaining the levy was never challenged, no objections were filed to the section 45 notice, and the writ was filed after unexplained delay. The assessing authority acted in accordance with the appellate directions and the material in the books of account, so the consequential reassessment was held not tenable for challenge. The writ petition was dismissed, and the assessment and demand were left undisturbed, subject only to limited instalment relief and suspension of recovery.</description>
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      <pubDate>Mon, 05 Mar 2012 00:00:00 +0530</pubDate>
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