2009 (1) TMI 797

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..... 7D of the Kerala General Sales Tax Act, 1963. Exhibit P2 is the demand notice. I heard Dr. K.B. Mohammed Kutty, learned Senior Counsel appearing for the petitioner and also the learned Government Pleader. The main contention is based on exhibit P4 judgment of the Division Bench of this court as per which pre-assessment notice is to be given. In the counteraffidavit, it is not disputed that pre- .....

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..... at the rate of 5.6 per cent instead of the correct rate of 2.2 per cent. In the light of the pleadings, I would think that having regard to the judgment of this court and also the dictate of the circular, the petitioner should have been issued a pre-assessment notice. It is to be noticed that in Circular No. 17 of 2007, clause 20 reads as follows: Even though the assessment order shall ha .....

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