1998 (8) TMI 560

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..... ars 1989-90 and 1990-91. The assessee is a dealer in paddy and rice. The assessments for the years 1989-90 and 1990-91 were completed on July 13, 1990 and December 7, 1991 respectively. Later, the assessing officer was of the view that additional sales tax was chargeable, but that had escaped assessment and, therefore, he initiated the reassessment proceedings under section 19(1) of the Kerala Gen .....

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..... law was. The Supreme Court having held that additional sales tax could be levied, it follows that additional sales tax was chargeable from the assessee, which had escaped assessment. Upon escapement of additional sales tax which has chargeable from the assessee, the assessing officer was right in law in initiating reassessment proceedings. We, therefore, see no force in the submission of counsel .....

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