2011 (12) TMI 728

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.... Nair, Question raised is whether reassessment completed under Section 19(1) of the Kerala General Sales Tax Act (hereinafter referred to as the Act for short) was rightly held to be invalid by the Tribunal for the reason that the original assessment was based on compounding. This issue stands decided in favour of the Revenue vide the Division Bench judgment of this Court in M/s.Joy Alukkas Trad....

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....rein the items of work are specified with rates. It is seen that the reassessment is completed under Section 19(1) exparte on account of nonappearance of the respondent assessee. We feel the respondent should be given one more opportunity before the Assessing Officer to produce the contracts, for the Officer to verify whether the reassessment completed under Section 19 (1) in respect of the items ....