2000 (1) TMI 950

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....under the Kerala General Sales Tax Act, 1963 for the years 1996-97 to 1998-99 and also provisional assessments for the months of April to October, 1999 the first respondent has issued exhibit P-1 series notices demanding the tax for the said period. Learned counsel appearing for the petitioner submits that after filing of the annual return if the tax calculated in the said return is not acceptable....

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....ubmitted that the amount demanded in exhibit P1 series is only on the basis of the returns filed by the petitioner. Of course, the concessional rate claimed by the petitioner could not be accepted. 2.. Admittedly the petitioner has filed the annual returns for the years 1996-97 to 1998-89. The petitioner had also remitted the tax as calculated by it in the returns. If the same is not acceptable....