2018 (4) TMI 1010

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....RISHNAN POTTY RESPONDENTS: BY SR. GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN JUDGMENT Petitioner was an assessee under the Kerala Value Added Tax Act ('the Act') on the rolls of the first respondent. Exts.P2 and P8 are applications preferred by the petitioner before the first respondent for permission to submit revised returns in respect of the period 2014-'15 and 2015-'16. T....