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2010 (3) TMI 1023 - HC - VAT and Sales TaxWhether the Tribunal was justified in sustaining a rectification order issued by the assessing officer under section 43 of the Kerala General Sales Tax Act whereunder original assessment on the turnover tax liability of the petitioner under section 7 of the Act was modified to cover entire purchase value of liquor sold during the relevant assessment year? Held that:- Where the assessment is made patently against the mandatory provisions, it could be corrected in rectification proceedings under section 43. In our view, this is a fit case for rectifying the assessment originally done wrongly. We therefore uphold the order of the Tribunal on the jurisdiction aspect as well as on the merits. Consequently S.T. Revision is dismissed.
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