M/S.Malabar Cements Ltd. v. the Assistant Commissioner of State Tax
Case brief
What is this about?
The Court allowed the writ petition by quashing the assessment order. The decision was based on the judgment in MCP Enterprises (M/s) & Others v. State of Kerala & Others [2020 (1) KHC 127], which was held to squarely cover the issue in favour of the petitioner.
What did the court decide?
Writ petition allowed; Ext.P2 assessment order quashed with consequential reliefs.