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2015 (11) TMI 1578 - HC - VAT and Sales TaxCompletion of assessment - imposition of penalty - Kerala Value Added Tax Act - clarification sought for classification of the items for the purposes of taxation - Held that: - as the proposed assessment and imposition of penalty are based on a classification dispute, in respect of which, the petitioner has sought for a clarification, the interests of justice would require to dispose writ petition by directing the respondent to consider and pass orders preferred by the petitioner within a period of two months, after hearing the petitioner. It will be open to the petitioner to produce materials before the respondent to substantiate his contentions regarding the correct classification of the product in question at the time of hearing. Further proceedings shall be kept in abeyance till such time as orders are passed by the respondent, as directed in the clarification application, and communicated to the petitioner - petition disposed off.
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