The petitioner is aggrieved by the assessment order passed without taking into consideration the fact that the goods dealt with being medicine is not assessable to tax at the hands of the petitioner since the first seller pays compounded tax as per Section 8 of the Kerala Value Added Tax Act, 2003. 2. The learned Government Pleader, however, contends that there is a declaration which has to be filed in accordance with the Rules and the exemption sought was not on account of the petitioner being the last dealer, but the sale having been described as having been made to the special economic zone. The learned Counsel submits that it was just a mistake which occurred at the time of filing of the returns.
WPC No.13793/2014 ::2::
3. Definitely, the petitioner could approach the Assessing Authority with a rectification application, which the Assessing Authority is bound to consider under Section 66 of the KVAT Act. Needless to say, the petitioner's purchase bills and sales bills ought to be verified, while considering the rectification application. The demand shall not be enforced for a period of two weeks to enable the petitioner to file the rectification application and after orders are passed, the demand shall suitably be modified in accordance with such orders.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, jma Judge //true copy// P.A to Judge