JAYAKRISHNAN Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner, who was an assessee under the provisions of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as 'the Act') challenges Ext.P2 assessment order issued by the Fast Track Assessment Team constituted under the provisions of Sec. 17D of the Act.

(2.) The short facts necessary for the disposal of this writ petition are as follows:

(3.) The petitioner claims to be engaged in export of coir, rubber and rubberized coir products. The dispute is with reference to the assessment year 2004-05. Ext.P1 series are the monthly returns from April, 2004 to March, 2005.