JOSEPH MAW AND BRORS Vs. STATE OF KERALA

JUDGEMENT

(1.) THESE four connected revision petitions have been filed by the same assessee and they arise out of assessments to sales tax made against the assessee-firm for the years 1972-73 to 1975-76 (inclusive ). T. R. C. No. 191 of 1979 relates to the assessment year 1972-73. T. R. C. No. 189 of 1979 relates to the assessment year 1973-74. T. R. C. Nos. 190 and 192 of 1979 pertain to the assessment years 1974-75 and 1975-76 respectively.

(2.) FOR the assessment years 1972-73 and 1973-74 the assessments had been originally completed determining the taxable turnover at Rs. 34,062. 12 and Rs. 70,587. 32 respectively. Subsequently the assessing authority reopened the assessments for these two years in purported exercise of its powers under section 19 of the Kerala General Sales Tax Act (for short "the Act"), on the basis that certain transaction amounting to Rs. 6,94,560 and Rs. 13,03,760 respectively had escaped assessment in respect of those two years. The reopening of the assessments was made only on the basis of certain entries said to be contained in the books of account of M/s. Peirce Leslie India Ltd. Though the assessee had requested for an opportunity to cross-examine the representative of M/s. Peirce Leslie India Ltd. , the assessing authority refused to comply with the said request and completed the reassessment proceedings. On appeals filed by the assessee before the concerned Appellate Assistant Commissioner of Sales Tax, the reassessment orders were set aside and the matters were remanded to the assessing authority for fresh disposal for affording an opportunity to the assessee to cross-examine the representative of M/s. Peirce Leslie India Ltd. After the remand, one Shri R. V. Narasimhan, Assistant Manager of M/s. Peirce Leslie India Ltd. , was examined before the assessing authority and his evidence regarding the nature of the transactions between M/s. Peirce Leslie India Ltd. and the assessee-firm and a statement of accounts extracted from the books of the company were also brought on record.

(3.) THE assessments for the years 1974-75 and 1975-76 were subsequently taken up and they were finished by including in the taxable turnover of the assessee Rs. 34,83,850 and Rs. 42,13,270 respectively representing the turnover relating to the disputed transactions relating to copper sulphate, oleocop and agricultural spraying oil supplied to the co-operative societies, etc. THE appeals filed by the assessee before the Appellate Assistant Commissioner were dismissed by the said authority. THE assessee carried the matters in second appeal before the Sales Tax Appellate Tribunal reiterating the contentions that it had functioned only as a del credere agent in relation to the transactions in dispute and that there had not been any passing of title to the assessee from M/s. Peirce Leslie India Ltd. nor any sale by the assessee to the co-operative societies, etc. THE Tribunal overruled the contentions put forward by the assessee and dismissed the appeals. THE assessee has thereafter come up to this court with these revision petitions.