South Travancore Distilleries And ... vs State Of Kerala on 30 November, 2011
d. Alternatively, is at all the interest recovered
under Section 23(3A) when taxes have been paid well
prior to assessment and even the returns have been
furnished during the relevant period in line with the
law declared by this Court on 27.11.1999 in 117 STC
553 (Kerala Distilleries and Allied Products Limited
v. Assistant Commissioner (Assessment) (I),
Commercial Taxes, Special Circle, Palakkad and
others) and later confirmed by the Judgment dated
9.8.2002 in 10 KTR 652 (McDowell Co. Ltd. v. State
of Kerala) ?"