1996 (2) TMI 470 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the petition in a sales tax assessment case for the year 1987-88. The Deputy Commissioner ordered a fresh assessment due to an omission in assessing the opening stock of arecanut held outside the State. The petitioner's claim of lack of reasonable opportunity was rejected as an attempt to delay proceedings and evade the statute of limitations. The court found that the petitioner had knowledge of the assessment issue and dismissed the revision.