1964 (6) TMI 45 - HC - VAT and Sales Tax

Summary

The High Court of Kerala allowed Tax Revision Case No. 45 of 1963, setting aside the assessment of sales tax for the year 1955-56. The assessment was found to be invalid as it was done after the prescribed deadline of March 31, 1959, under rule 33(1) of the General Sales Tax Rules, 1950. The original order of the Sales Tax Officer dated February 15, 1957, was restored. The parties were directed to bear their own costs.