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1993 (8) TMI 281

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..... ue assails the common order passed by the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, dated September 28, 1992. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. The assessments for the years 1984-85 and 1985-86 were reopened under section 19 of the Act. The revised orders for the said years were passed based on a clarification issued by the Government un .....

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..... years (1984-85 and 1985-86) and the original assessment for the year 1986-87, in so far as the assessments relate to the sales turnover of X-ray films, where the purchases have suffered tax at 10 per cent on single point were held invalid. In other respects, the assessments were held to be good and valid in law. The Revenue has come in revisions against the common order passed by the Sales Tax App .....

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