Supreme Court of India
Periyar & Pareekanni Rubbers Ltd. v. State of Kerala
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From the headnote
Kerala General Sales Tax Act, 1963; S. 19(c)/Central t Sales Tax Act, Kerala General Sales Tax Rules, rr. 33( )(3)1 c Central Sales Tax (Kerala) Rules, 1957; r.11(6): ,. Liability to pay sales tax -Appellant company leased out factory in favour of another company- Allowing lessee to use sales tax registration number and Forms ' ' and ( ' allotted to it- Notice for recovery of sales tax from appellant - Challenge to - Recovery proceedings quashed by Single Judge of High Court directing the assessing authority to complete the final assessment by issuing notice to both the appellant as a/so the
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