1998 (10) TMI 521 - HC - VAT and Sales Tax

Summary

The High Court of Kerala ruled that once an order is passed under section 47 of the Kerala General Sales Tax Act, it cannot be later interfered with by the Deputy Commissioner under section 35. The Court set aside the orders of the Appellate Tribunal and the Deputy Commissioner in favor of the assessee. (Case citation: 1998 (10) TMI 521 - KERALA HIGH COURT)