2025 (7) TMI 2032

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....ecisions)<br>Dated:- 15-7-2025<br>WP(C) No. 37338 of 2018 & WP(C) No. 11190 of 2019 - -<br>CST, VAT & Sales Tax<br>Honourable Mr. Justice Harisankar V. Menon For the Petitioner : Adv Smt. S.K. Devi. For the Respondents : Sri. V.K. Shamsudheen, Senior Govt. Pleader. JUDGMENT WP(C) Nos.&nbsp;37338 of 2018 & 11190 of 2019 These two writ petitions have been filed seeking to challenge th....

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....assessment year 2011-12, originally, the Statute visualises the initiation of assessment within a period of five years. It is by virtue of the subsequent amendment that the period of five years is enhanced to six years. However, noticing the afore amendment, as also, the principles laid down by the Apex Court in Assistant Commissioner (Assessment) v. M/s. Cholayil Private Limited [2023 KHC OnLine ....