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2010 (9) TMI 969 - KERALA HIGH COURTWhether the Sales Tax Appellate Tribunal was justified in holding that the Sales Tax Officer rightly declined to rectify the assessments completed for the assessment years 1999-2000 and 2000-01 based on claim of exemption made subsequent to assessments by the petitioner? Held that:- There is no mistake in the assessment. On the other hand assessment of the entire purchase turnover of rubber is strictly in accordance with the changing section and entry in the Schedule. The claim of exemption under the notification if at all tenable should have been claimed in returns and proved with evidence. In the absence of any such claim or evidence on record to prove it, the assessments completed based on returns filed, and reply filed against assessment notice does not become a mistaken assessment justifying rectification. We, therefore, dismiss the revision petitions
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