No denial of benefit of Amnesty Scheme of VAT even if settlement liability was lower than value of s

CST & VAT: Where assessee submitted application under section 23B of Kerala General Sales Tax Act, 1963 for availing benefit of Amnesty Scheme and Assessing Authority relying on Circular No. 13/2008 rejected application pointing out that value of assets was more than settlement liability, since section 23B did not contain any such adverse stipulation/circumstance, assessee was entitled to have benefit of Amnesty Scheme