https://www.taxtmi.com/caselaws?id=159341 Transfer of a REP licence was treated as a sale of goods and therefore taxable under the Kerala General Sales Tax Act because binding Supreme Court authority recognised such transfers as sales for sales tax purposes. The limitation challenge also failed because the assessment proceedings were pending, the delay was attributable to the assessee's requests for time, and the assessments were completed within the statutory period prescribed for pending matters. The revisions were accordingly without merit, and the assessments were upheld. en-us Tue, 08 Jul 1997 00:00:00 +0530 Thu, 21 Nov 2013 11:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159341 Transfer of a REP licence was treated as a sale of goods and therefore taxable under the Kerala General Sales Tax Act because binding Supreme Court authority recognised such transfers as sales for sales tax purposes. The limitation challenge also failed because the assessment proceedings were pending, the delay was attributable to the assessee's requests for time, and the assessments were completed within the statutory period prescribed for pending matters. The revisions were accordingly without merit, and the assessments were upheld. Case-Laws VAT and Sales Tax Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159341