1997 (11) TMI 511

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..... petitioner, diesel generator sets falls under item No. 77 of the First Schedule of the Kerala General Sales Tax Act, 1963 taxable at ten per cent. It is stated that the Government have issued various notifications under section 10 of the Act reducing the rate of tax on diesel generator sets from ten per cent to one per cent. The petitioner has produced the last of such notification as exhibit P1. .....

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..... it is seen that the petitioner has filed application to amend their CST registration certificate including manufacturing activities besides resales and to include certain items of goods they intend to purchase for resale and certain other items for manufacturing activities and packing of goods. It is stated that since the petitioner remitted tax on the turnover of diesel generators for the months .....

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..... ) of the Kerala General Sales Tax Rules. On the other hand, if the assessee does not file a return or if the return filed by the assessee is not acceptable to the assessing authority, it is open to the assessing authority to assess the tax due by following the procedure under rule 21(9) and to issue notice in form 13. Thereupon the dealer is liable to pay the sum demanded therein within the time .....

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