1995 (4) TMI 277

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..... rated under the Companies Act and is a registered dealer under the Kerala General Sales Tax Act, 1963 on the files of the first respondent, Assistant Commissioner (Assessment), Sales Tax Office, Spl. Circle-III, Ernakulam. The company is represented by its managing director in this petition. The company is engaged in the execution of works contract of various nature such as civil, mechanical, elec .....

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..... in joint fixed deposit has been declared invalid by this Court, I do not find any reason why the original petition shall not be allowed. Accordingly, following the judgment of this Court Reported as Builders Association of India v. State of Kerala [1995] 98 STC 490 (Ker). in Builders Association of India v. State of Kerala [1995] 98 STC 490, I allow this original petition and direct the second re .....

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