1998 (8) TMI 560 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the tax revision case for the assessment years 1989-90 and 1990-91, stating that the assessing officer was justified in initiating reassessment proceedings for additional sales tax that had escaped assessment, based on the Supreme Court decision in Deputy Commissioner of Sales Tax v. Aysha Hosiery Factory (P.) Ltd. The court held that the additional sales tax was chargeable from the assessee, and therefore, the reassessment was valid. The petition was dismissed.