2006 (3) TMI 705

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....der section 23(3) of the Kerala General Sales Tax Act, 1963 for the years 199596 and 1996-97 on the tax payable on the purchase turnover of fuel, raw material, etc., used by the petitioner for manufacture of products. According to the petitioner, the petitioner claimed exemption on purchase turnover of fuel and other items based on decision of this court in Vattukalam Chemical Industries v. State ....

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....urnished under rule 21(7) of the Kerala General Sales Tax Rules, 1963. Therefore, tax became payable as and when regular assessments were completed and tax is demanded. Counsel reported that the petitioner has wrongly paid the tax without any contest after assessment and there is no default in payment of tax for any period. If that be so, there is no scope for levy of penal interest as interest is....

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....'s objection and pass orders demanding interest. If interest is not payable, he will issue proceeding stating that there is no default, and drop the proposal for levy of interest and communicate the same to the petitioner. For period subsequent to publication of decision of the Supreme Court in Vattukalam Industries case [2001] 124 STC 233; [2000] 8 KTR 103 if the petitioner has not declared t....