2019 (9) TMI 1360

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... M. M. Jasmine , Government Pleader JUDGMENT A. K. JAYASANKARAN NAMBIAR J.- 1.The petitioner is an assessee registered under the Kerala Value Added tax Act and Central Sales tax Act before the first respondent, and engaged in the business of manufacture and sale of plywood. The assessment under the Central Sales tax Act for the year 2006-07 was completed by the first respondent on March 20, 201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner in the writ petition is that exhibit P5 order has been issued beyond the time-limit prescribed under the Central Sales Tax (Kerala) Rules for reassessment. It is stated that as per the provisions of rule 6(7) of the Central Sales Tax (Kerala) Rules, the time period for re-opening of an assessment and completion of the said exercise is four years from the expiry of the year to which the tax....