1987 (7) TMI 549

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....the Kerala General Sales Tax Act (in short, "the Act"). The matter relates to the assessment years 1975-76 to 1980-81. The assessments relating to the years 1975-76 to 1977-78 were reopened under section 19 of the Act. It is the revised orders of those years reopening the assessment, that are impugned in these revisions. The petitioner, a limited company, is manufacturing and selling ice-creams un....

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.... filed second appeals before the Appellate Tribunal and raised two grounds. The first ground was that the reopening of the assessment for the years 1975-76 to 1977-78 was unauthorised. The second and more important ground that was raised was that ice-creams sold in cups and icesticks sold in paper bags do not come under the category mentioned in item 25H(viii) of the First Schedule to the Act, bef....

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....t can be reopened under section 19 of the Act. On this basis, it is idle to contend that the reopening of the assessments for the first three years is unauthorised. Based on misconception or misunderstanding, the assessing authority initially assessed the turnover of the petitioner relating to ice-creams and ice-sticks only at 4 per cent. When the assessing authority came to know that the aforesai....

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.... are; i. Packing in wax coated wrapper called party pack, family pack and bulk pack; ii. Packing in plastic balls called joy ball; iii. Unit system of packing cups in grey board wrapper with ventilation holes; iv. Ice-cream sticks in paper bags; and v. Packing in covers. The ice-creams sold in cups and ice-sticks sold in paper bags are marketed under the trade name or brand name reg....