2019 (9) TMI 1360

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....n Namboodiri For the Respondents : 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 complet....

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....e writ petition. 3. The main case of the petitioner 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 yea....

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....and also the learned Government Pleader appearing for the respondents. 6. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that, in view of the express pro- vision of rule 6(7) of the Central Sales Tax (Kerala) Rules, 1957, as clarified by the judgment of the Division Bench of this Court referred above, exhibit P3 notice issued to....