V A MOHAMMED ALI Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS tax revision case is filed against the order of the tribunal in T. A. No. 353 of 1997 for the assessment years 1984-85 and 1985-86. The point urged by the petitioner is that the Tribunal enhanced the taxable amount fixed by the assessing authority. Learned counsel relied on the decision in State of Kerala v. Vijaya Stores 1978 42 STC 418 (SC); 1978 KLT 802. In the light of the above decision, the Tribunal has no jurisdiction to order the enhancement of the taxable turnover under the Kerala General Sales Tax Act. In the light of this, the order of the Tribunal enhancing turnover is set aside and the assessment order is confirmed. Tax revision case is disposed of as above. Petition disposed of accordingly. . .