Section 17, read with sections 17D and 45A, of the Kerala General Sales Tax Act, 196

CST & VAT: Kerala VAT - Where assessee owned hatchery and poultry farms and it claimed exemption from sales tax and Assessing Authority issued on it notices under sections 17D and 45A, Assessing Authority was directed to complete assessment under section 17(3) and also finalise penalty proceedings after considering objections
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[2015] 53 taxmann.com 64 (Kerala)
HIGH COURT OF KERALA
Selvam Broilers (P.) Ltd.
v.
Assistant Commissioner (Assmt.)-II, Ernakulam*
A.K. JAYASANKARAN NAMBIAR, J.
W.P. (C) NO. 2280 OF 2009 (U)
OCTOBER  1, 2014
Section 17, read with sections 17D and 45A, of the Kerala General Sales Tax Act, 1963 - Assessment - Best judgment assessment - Assessment year 2001-02 - Assessee owned hatchery and poultry farms within State of Kerala - In return filed, it claimed exemption from sales tax in terms of a notification issued by State Government - Assessing Authority issued on assessee a notice under section 17D proposing to finalise assessment by rejecting request for exemption - He also issued on it a notice under section 45A proposing imposition of penalty - Assessee filed writ petition to quash impugned notices - Whether Assessing Authority was to be directed to complete assessment proceeding in accordance with provisions of section 17(3) - Held, yes - Whether he was also to be directed to finalise penalty proceedings after considering objections of assessee - Held, yes [Para 6][In favour of revenue/Matter remanded]
Circulars & Notifications : S.R.O. 291/2000, S.R.O. 877/2000 and S.R.O. 7/2002, dated 4-1-2002