1986 (10) TMI 320

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The respondent-assessee was provisionally assessed under the Kerala General Sales Tax Act, 1963, for the months of May, June and July, 1984. In the appeals filed by the assessee, the assessments were confirmed. In the second appeals filed by the assessee, the Revenue took up the plea that the appeals were incompetent. The assessee took up the plea that the assessments were made without affording .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed to the fact that the very same person who filed the second appeals had filed the appeals before the first appellate authority and the State did not take up any objection regarding the non-maintainability of the first appeals. On these grounds, the plea of the Revenue that the appeals are not maintainable was found against. The Revenue has come up in revisions against the common order passed by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X