1993 (8) TMI 281

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....by K.S. PARIPOORNAN, J.-The Revenue is the petitioner in this batch of three revisions. The Revenue assails the common order passed by the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, dated September 28, 1992. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. The assessments for the years 1984-85 and 1985-86 were reopened under section 19 of the Act. T....

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....ection 59A of the Act is ultra vires. Based on the said decision, the revised assessments for the two years (1984-85 and 1985-86) and the original assessment for the year 1986-87, in so far as the assessments relate to the sales turnover of X-ray films, where the purchases have suffered tax at 10 per cent on single point were held invalid. In other respects, the assessments were held to be good an....