2006 (7) TMI 593

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....s delivered by K.A. ABDUL GAFOOR J.-A small-scale industrial unit which claims exemption from sales tax is the writ appellant. The prayer was declined by the learned single judge. Therefore this appeal. An industrial unit, namely, Pauly Tiles, was admittedly a small-scale industrial unit eligible for tax exemption and accordingly the same was granted to that unit during the period from June ....

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....bit P3, had resulted in final assessment order dated October 31, 1995 for the year 1991-92. The final assessment orders in respect of 1992-93 and 1993-94 are exhibits P6 and P7, respectively, dated March 22, 1997 and April 22, 1998. Considering the Central sales tax payable corresponding to exhibits P5, P6 and P7, exhibits P5(a), exhibits P6(a) and P7(a) orders were also passed on the same dates. ....

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....h 22, 1997 and April 22, 1998. There is a lapse of almost 2 years from the last among these three orders to file the original petition. The petitioner's counsel do not dispute before us that these three assessment orders are amendable for statutory appeal provided in section 34 of the Kerala General Sales Tax Act, 1963 for which limitation of 30 days is prescribed. If this original petition fi....