Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (3) TMI 374 - KERALA HIGH COURTExtension of exemption from the Kerala General Sales Tax Act and the concessional rate of Central sales turned down - Held that:- During the course of hearing, it is brought to the notice of this court that, pursuant to exhibits P11 to P16 notices, the proceedings have been finalised and final assessment orders have been passed by the concerned authority, fixing the liability . The learned counsel for the petitioner submits that the petitioner is pursuing further steps to have the same challenged by resorting to appropriate remedy. In the above circumstance, this court finds that the present writ petition does not deserve to be considered at all. It is also to be noted that, the question whether the claim for exemption as sought for could be granted, had come up for consideration before this court earlier and as per the judgment rendered by a Division Bench of this court reported in Prima Industries Ltd. v. State of Kerala [2005 (8) TMI 650 - KERALA HIGH COURT] the same stands answered against the persons like the petitioner. The writ petition fails and the same is dismissed accordingly.
|