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TMI Blog2018 (3) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... remjit nagendran For The Respondent : Sri. V. K. Shamsudheen JUDGMENT Petitioner is a dealer in arecanut registered under the Central Sales Tax Act, 1956 (the CST Act). They are engaged in the sale of arecanut to registered dealers outside the State on interstate sales basis against C-Forms. The first respondent completed the assessment of the petitioner under the CST Act for the year 2014-15 in terms of its order dated 21.3.2016, accepting the C-Forms produced by the petitioner in support of their claim with respect to the interstate sales. Later, the second respondent, the Deputy Commissioner set aside the order passed by the first respondent in terms of Ext.P1 order, in exercise of his powers under Section 56 of the Kerala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, penalties char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determined and carry out all other functions necessary in those matters. Therefore, the Deputy Commissioner was competent to invoke his revisional powers under Section 35 of the K.G.S.T. Act in respect of assessment orders passed under the C.S.T. Act. In the instant case, as we have already noticed, there was escapement of turnover under the provisions of the Act. In order to bring to tax the escaped turnover, the revisional authority has exercised his powers under section 35 of the Act, 1963 in view of the decision of the Apex Court in the case of State of Kerala vs. Madras Rubber Factory Ltd ([1998] 108 STC 583). Therefore, we are of the opinion, firstly the Deputy Commissioner of Commercial Taxes was justified in invoking his revision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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