1996 (10) TMI 457

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ercise of powers under section 35 of the Kerala General Sales Tax Act, 1963 by the Deputy Commissioner, when admittedly escapement was detected after the completion of the assessment for the year 1990-91, is correct and proper. The Tribunal has relied upon the Full Bench decision of this Court in Madras Rubber Factory Ltd. v. State of Kerala [1979] 44 STC 208. Even this is so, however, the Trib....