1996 (7) TMI 542 - HC - VAT and Sales Tax

Summary

The petitioner, an assessee under the Kerala General Sales Tax Act, claimed exemption on the entire turnover for 1992-93 as stock was purchased from the Kerala State Beverages Corporation. Assessment order passed without proper service. Court allowed petitioner to appear before assessing officer to substantiate contentions. Enforcement of notices stayed until fresh orders passed. Original petition disposed of. Order on C.M.P. No. 18377 of 1996 in O.P. No. 10677 of 1996-U dismissed.