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Oct 05 2000

New Traders Vs. State of Kerala

Court : Kerala

Decided on : Oct-05-2000

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 45A; Kerala Provisional Collection of Revenues Act, 1985 - Sections 3 and 5; Finance Act, 1998

Reported in : [2001]123STC82(Ker)

Advocate for Respondent : V.V. Ahsokan, Special Government Pleader

S. Sankarasubban, J.1. In all these cases, a common question arises and hence, they are heard together and disposed of by a common judgment. T.R.C. Nos. 132, 135 and 136 of 2000 relate to the assessment...

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