1998 (12) TMI 602

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....SH, C.J.-Despite service of notice, the assessee has chosen not to appear. We have, therefore, heard only the Government Pleader. 2.. This T.R.C., filed by the Revenue, raises a short question whether agarbathis fall under entry 80B in the First Schedule to the Kerala General Sales Tax Act, 1963. 3.. The case relates to the assessment year 1984-85. Entry 80B was introduced in the First Sched....

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.... Ordinance was replaced by the Amending Act. The retrospectivity was challenged by another assessee in State of Kerala v. Lissey James 1997 KLJ (Tax Cases) 213 and the contentions of the assessee were repelled. Retrospectivity was upheld as reasonable and constitutional. 4.. In view of the Amending Act, it is manifest that the expression "raw bathis" occurring in entry 80B will cover agarbathis....