1991 (10) TMI 274 - SC - VAT and Sales Tax

Validity of provisional assessments made under the Kerala General Sales Tax Act, 1963, as amended in 1982 challenged Held that - Appeal dismissed. High Court was correct to upheld the validity of Act as relying on judgment reported in Asoka Oil Mills v. Sales Tax Officer 1984 (4) TMI 268 - KERALA HIGH COURT

Summary

The petitioner challenged the validity of provisional assessments under the Kerala General Sales Tax Act, 1963. The Supreme Court upheld the Kerala High Court's judgment, stating that the provisions related to provisional assessments were not deleted and dismissed the special leave petitions.