SANGEETHA READY MADE WORLD Vs. STATE OF KERALA

JUDGEMENT

(1.) Sri Muhammed Rafiq, learned Senior Government Pleader, takes notice for the respondent.

(2.) Since the issue involved in this revision petition lies in a narrow compass, though the matter is listed for admission, by consent of the learned Counsel appearing for the parties to the lis, the revision petition is taken up for final hearing.

(3.) The assessee has raised the following questions of law for our consideration and decision. They are as under: