1996 (10) TMI 457 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the tax revision case concerning the exercise of powers under section 35 of the Kerala General Sales Tax Act, 1963 by the Deputy Commissioner for the year 1990-91. The Tribunal relied on the Full Bench decision that confirmed the separate powers under sections 19 and 35 of the Act. The Court ruled that the power under section 35 is conferred on a superior authority and does not infringe on the power of assessing escaped turnover. The case was dismissed at the stage of admission.