1991 (10) TMI 274

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..... ying on judgment reported in Asoka Oil Mills v. Sales Tax Officer [1984 (4) TMI 268 - KERALA HIGH COURT] - S.L.P. (Civil) Nos. 6560, 6561 of 1991, W.A. Nos. 587, 591 of 1990 - - - Dated:- 25-10-1991 - RANGANATHAN S., RAMASWAMI V. AND OJHA N.D. JJ. Joseph Vellapally, Senior Advocate (Sudhir Gopi and M.K.D. Namboodiri, Advocates, With him), for the petitioner. P.S. Pati, Senior Advoc .....

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..... -rule (9) of rule 21. The above point has been decided against the petitioner by the High Court following an earlier judgment reported in Asoka Oil Mills v. Sales Tax Officer [1985] 58 STC 282 (Ker). We have perused the judgment of the High Court and heard counsel at some length. We are in agreement with the reasoning and conclusion of the High Court. Moreover, this is a point more or less of pr .....

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