1993 (6) TMI 243

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....d by K.S. PARIPOORNAN, J.-The Revenue is the petitioner herein. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. It is a dealer doing the business in molasses. In this revision, the Revenue challenges the order passed by the Sales Tax Appellate Tribunal dated December 12, 1989, rendered in T.A. No. 207 of 1987. 2.. We heard counsel for the Revenue, Senior Governmen....

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....Tax Appellate Tribunal, by order dated December 12, 1989, held that the order of assessment passed by the assessing authority dated October 4, 1986, in exercise of the powers under section 19 of the Kerala General Sales Tax Act is unauthorised. The Tribunal took the view that there was no fresh information or details with the assessing authority to invoke section 19(1) of the Kerala General Sales ....

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.... Kerala [1961] 12 STC 665, George v. Sales Tax Officer 1963 KLJ 769 and K.K. Ismail v. State of Kerala [1979] 43 STC 123.   It is unfortunate that the attention of the Appellate Tribunal was not invited to any one of these decisions when it disposed of the appeal. The decision of the Appellate Tribunal is patently against the aforesaid Bench decisions of this Court. The decision of the App....