M/S. CHANDRAMANI TRADERS Vs. STATE OF KERALA

JUDGEMENT

(1.) In this tax revision case filed by the assessee against the order passed by the Sales Tax Appellate Tribunal in T. A. No. 543 of 2002 dated March 20, 2003, for the assessment year 1997-98, the following two questions of law are raised for our consideration and decision/They are:

(2.) The questions of law framed by the assessee can be refrained as under : (i) Whether, on the facts and circumstances of the case, interest is chargeable under Section 23(3) of the Kerala General Sales Tax Act, 1963 from the date of filing of the return admitting the tax liability, but claiming concessional rate of tax or from the date of assessment and issuance of demand notice in pursuance thereof

(3.) The factual matrix in a nutshell are : The assessee is a partnership firm and a dealer registered under the provisions of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as, "the Act, 1963"). It is engaged in the trading of chemicals and drugs and an assessee for sales tax on the rolls of Sales Tax Officer, Aluva.