1993 (2) TMI 278 - HC - VAT and Sales Tax

Summary

The petitioner, a registered dealer under the Kerala General Sales Tax Act, objected to producing books of accounts for certain years, claiming to have opted for a different procedure. The court ruled that the assessing authority had jurisdiction to request the books of account for verification and tax determination, even if the dealer had chosen to file monthly returns. The petition to quash the orders was dismissed. The original petition was dismissed.