V M VILASINI Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS tax revision case is filed against the judgment in t. A. Nos. 427 to 429 of 1995 and 247 of 1997. The petitioner is an assessee under the Kerala General Sales Tax Act in respect of the business turnover in yamuna Tourist Home, Adoor. The petitioner was assessed for sales tax for the assessment years 1990-91, 1991-92, 1992-93 and 1993-94 by the Additional Sales tax Officer, Adoor, fixing assessable turnover at Rs. 11, 50, 330 for the year 1990-91, Rs. 14, 16, 925 for the year 1991-92, Rs. 17, 30, 100 for the year 1992-93 and Rs. 21, 50, 790 for the year 1993-94. The assessments were made on estimate rejecting the returns filed and accounts produced for the years. The petitioner filed four first appeals against the said assessment. The appellate authority modified the assessment for the first three years to some extent and dismissed the appeal for the fourth year confirming the assessment order in toto. The petitioner filed an appeal before the Appellate Tribunal. True copy of the order of the Tribunal is produced in this case as annexure I. The finding of the Tribunal was as follows :

(2.) THE next dispute is that soda and cola sold by the appellant are second sales and hence not taxable at her hands. But, as per specific entries in the Schedule, beverages sold in bar attached hotel are taxable and the assessing authority has taken into account this aspect in including the turnover of soda and cola as taxable at the appellant's hands. We see no materials before us to interfer e with this finding.