SAPNA POLYWEAVE LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) This revision petition is filed against the orders passed by the Kerala Sales Tax Appellate Tribunal in T.A.No.466/2003 dt. 24.1.2005 communicated to the assessee on 2.2.2007. By the impugned order the Tribunal has rejected the appeal filed by the petitioner against the orders of assessment passed by the Assessing Authority for the assessment year 1998-99.

(2.) In the memorandum of revision petition the assessee has raised the following questions of law for consideration and decision of this court. They are as under:

(3.) Sec.41 of the Kerala General Sales Tax Act reads as under: