1996 (2) TMI 470

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....re is no satisfactory ground for interference under section 41 of the Kerala General Sales Tax Act, 1963. The Deputy Commissioner by the order dated December 16, 1994, set aside the general sales tax assessment for the year 1987-88 and ordered fresh assessment since it came to his notice that the opening stock of arecanut held outside the State on April 1, 1987 (closing stock of 1985-86) was omitt....