1993 (6) TMI 243

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..... er the Kerala General Sales Tax Act, 1963. It is a dealer doing the business in molasses. In this revision, the Revenue challenges the order passed by the Sales Tax Appellate Tribunal dated December 12, 1989, rendered in T.A. No. 207 of 1987. 2.. We heard counsel for the Revenue, Senior Government Pleader Mr. V.C. James, as also counsel for the respondent/assessee. 3.. The short facts relevant .....

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..... he assessing authority dated October 4, 1986, in exercise of the powers under section 19 of the Kerala General Sales Tax Act is unauthorised. The Tribunal took the view that there was no fresh information or details with the assessing authority to invoke section 19(1) of the Kerala General Sales Tax Act, and this is a case of mere change of opinion. On this basis, it was held that there was no esc .....

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..... 1979] 43 STC 123. It is unfortunate that the attention of the Appellate Tribunal was not invited to any one of these decisions when it disposed of the appeal. The decision of the Appellate Tribunal is patently against the aforesaid Bench decisions of this Court. The decision of the Appellate Tribunal is erroneous in law. 5.. On this short ground, the order of the Appellate Tribunal is set as .....

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