JUDGMENT

[WP(C) Nos.7697/2019, 14467/2019, 23419/2020 and 32662/2019]

The petitioners in these writ petitions seek to challenge the various assessment orders passed against them under the provisions of the Kerala General Sales Tax Act , 1963 (for short, the “Act”), on the ground of limitation, entitlement for credit with reference to various amounts paid by the respective petitioners to the civil courts against Garnishee orders issued by the courts as well as the denial of concessional rate of tax on sales made by them to NTPC and such other institutions.

2. I have heard Sri.Parvathi S., the learned counsel for the petitioners, as well as Sri.Alen Priayadarshi Dev, the learned Government Pleader for the respondents.

3. Both sides admit that if the issue of limitation is decided and if it is ultimately in favour of the assessee, there is no requirement for considering the other two issues noticed earlier.

4. Therefore, the first point to be considered is as to whether assessments impugned in these c