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2017 (11) TMI 1772 - HC - VAT and Sales TaxReview petition - time limitation as provided u/r 6 (5) of the Central Sales Tax (Kerala) Rules - finalization of assessment - Held that:- Rule 6 (5) of the CST [Kerala] Rules does not stipulate any time limit to complete the assessment and the said aspect has been correctly understood and put forth by the assessee concerned in paragraph 8 and Ground D of the Writ Petition No. 4832 of 2010 and in paragraph 7/Ground C of W.A. No. 1076 of 2013 - It has to be borne in mind that the scope of review is very much limited and it is not a substitute for appeal. Unless there is any error apparent on the face of records, no interference is possible. Review petition dismissed.
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