CST & VAT : Where assessee had mortgaged his properties with a bank on 28-9-2004 and subsequently bank had sold said properties to appellant on 9-6-2008 under SARFAESI Act and issued sale certificate in his favour on 19-9-2009 and in meantime Assessing Authority completed assessment of assessee for assessment years 2003-04 and 2004-05 on 1-12-2008 and raised tax demand upon him, initiation of proceedings under Kerala General Sales Tax Act, 1963 against above properties for recovery of arrears of sales tax due of assessee were justified
Posted on: Sat, 16 Aug 2014 09:49:05 +0000
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