1996 (10) TMI 467 - HC - VAT and Sales Tax

Summary

The High Court of Kerala ruled that the proceedings under section 19 of the Kerala General Sales Tax Act, 1963 must be initiated within four years from the expiry of the relevant tax year. The Tribunal's decision was overturned as the form 50 notice served did not comply with statutory requirements, rendering the proceedings time-barred. The tax revision case was successful, leading to the nullification of three orders.