CARBORUNDUM UNIVERSAL LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioner challenges exhibit P7 order of assessment issued by the third respondent determining the tax payable by the petitioner, for the assessment year 2000-01, under the Central Sales Tax Act, 1956 (hereinafter referred to as "the CST Act").

(2.) In reply to exhibit PI notice issued under Section 7(3) of the Kerala General Sales Tax Act, 1963, hereinafter "the KGST Act", for short, and exhibit P2 notice issued under Section 6(5) of the CST Act, the petitioner submitted exhibits P3 and P4 replies respectively and exhibit P5, an additional reply to exhibit P2 notice under the CST Act.

(3.) Following the above, the assessment under the KGST Act was completed as per exhibit P6 and the impugned exhibit P7 was issued completing the assessment under the CST Act.