1998 (3) TMI 667

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....ne materials. It effected supplies of the said goods to the Kerala State Electricity Board as per agreement entered into with them. The assessments of the petitioner for the years 1993-94, 1994-95 and 1995-96 were originally completed by the first respondent allowing concessional rate of tax at 4 per cent for the goods supplied to the Kerala State Electricity Board on the strength of declarations ....

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....1728 of 1993. It is stated that the first respondent completed reassessments for the aforesaid three years (exhibits P-1 to P-3) assessing the turnover of the electrical goods supplied to the Board also at the rate of 8 per cent on the ground that the concessional rate available in the earlier notifications has been taken away in S.R.O. No. 1728 of 1993. Though the petitioner had filed appeals aga....

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....he petitioner had collected only 4 per cent tax and the same had been remitted to the Government. Learned counsel further submitted that the claim for the concessional rate was allowed by the assessing authority in the original assessment and that the present demand has been raised only by way of reassessment proceedings. I have heard the learned Government Pleader also. 2.. It is true that the....

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....ty Board in S.R.O. No. 1728 of 1993 is an omission. If, as a matter of fact, it was an omission, certainly the said fact would have been disclosed in the Explanatory Note to S.R.O. No. 799 of 1995. The Explanatory Note only says that the Government have decided to extend the benefit of reduced sales tax on the purchase of goods now allotted to Central and State Government Departments and Regional ....