https://www.taxtmi.com/caselaws?id=245541 Section 23B of the Kerala General Sales Tax Act, 1963, as enacted, allowed settlement of arrears for the relevant period and did not include any stipulation that settlement could not be below the value of attached assets. A circular issued with reference to the earlier Bill could not override the enacted provision, so it could not be used to deny Amnesty Scheme benefits. The authority's rejection also lacked supporting material on the other objection recorded in the order. The assessee was therefore entitled to reconsideration of the application, and the rejection order was unsustainable. en-us Tue, 11 Mar 2014 00:00:00 +0530 Tue, 01 Apr 2014 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245541 Section 23B of the Kerala General Sales Tax Act, 1963, as enacted, allowed settlement of arrears for the relevant period and did not include any stipulation that settlement could not be below the value of attached assets. A circular issued with reference to the earlier Bill could not override the enacted provision, so it could not be used to deny Amnesty Scheme benefits. The authority's rejection also lacked supporting material on the other objection recorded in the order. The assessee was therefore entitled to reconsideration of the application, and the rejection order was unsustainable. Case-Laws VAT and Sales Tax Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245541