1966 (2) TMI 68

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.... T.R.C. No. 45 of 1963 dated 2nd June, 1964. That decision is in Mathai v. State of Kerala[1964] 15 S.T.C. 710; 1964 K.L.T. 483. 2.. A few facts are necessary to understand the scope of this petition. The assessee was a licensee under section 9 of the General Sales Tax Act, 1125. For the year 1955-56 he submitted a return showing a gross turnover of Rs. 3,03,766-11-6 and claimed exemption on th....

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....on the entire turnover of Rs. 3,03,766-11-6. The assessee challenged that order before the Tribunal. The Tribunal set aside the order passed by the Deputy Commissioner on 5th March, 1960, as well as the order passed by the Sales Tax Officer on 15th February, 1957, and directed the Sales Tax officer to deal with the matter afresh. The Sales Tax Officer thereafter assessed the petitioner in the tax ....

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....een completed on or before the 31st March, 1959. The assessment in this case is long after and, therefore, cannot be sustained. We therefore set aside the orders of assessment passed by the Sales Tax Officer and confirmed by the Appellate Assistant Commissioner and by the Sales Tax Appellate Tribunal and restore the original order of the Sales Tax Officer dated 15th February, 1957." This passag....