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2011 (6) TMI 708 - HC - VAT and Sales TaxWhether annexure C order issued by the Tribunal in the appeal filed by the assessee against the KGST assessment is illegal and unauthorised because the Tribunal has no jurisdiction to direct revision of CST assessment which had become final and against which no appeal was filed even before the first appellate authority? Whether the assessment in this case is tenable? Held that:- In this case the Tribunal directed revision of CST assessment in the course of disposal of an appeal filed against the KGST assessment, which in our view is impermissible. However, since the earlier order issued by the Tribunal was not challenged and had become final, we cannot interfere with the said order. he Tribunal could not have directed revision of CST assessment while disposing of an appeal filed against KGST assessment, though for the very same year. Therefore, the observation of the Tribunal on valuation could be considered as a ground for reopening of the CST assessment under rule 6(8) of the CST (Kerala) Rules referred above, by the officer. The time available to the officer for revision of assessment under the above provision is only four years from the expiry of the year to which the tax relates. In this case admittedly the CST assessment for the year 1997-98 was revised only on February 12, 2002 which is clearly outside the period of limitation provided therein. Moreover, on facts also, we do not find any justification for the officer to revise the assessment. We, therefore, allow the revision by vacating the order of the Tribunal and by cancelling the revised CST assessment issued against the assessee for the year 1997-98.
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