1966 (6) TMI 10 - HC - VAT and Sales Tax

Summary

The High Court of Kerala quashed the sales tax assessment orders for the years 1961-62 and 1962-63 due to the petitioner being denied a reasonable opportunity to object to the assessment. The court found that retaining the petitioner's account books and not allowing inspection amounted to a denial of a fair opportunity. The court granted the petitioner's request for the return of the account books and allowed the petition without costs.