CASINO HOTEL Vs. STATE OF KERALA

JUDGEMENT

(1.) THESE two Tax Revision Cases are filed against the common judgment of the Sales Tax Appellate Tribunal, Additional Bench II, Ernakulam in T. A. Nos. 354 and 355 of 1995. The assessment years are 1989-90 and 1990-91. The assessing authority found that the assessee is liable to sales tax on the purchase turnover of certain goods taxable at the last purchase point such as prawns, lobster, groundnut, etc. It was further found that the assessee was liable to tax on the purchase turnover of prawns, lobsters, groundnut, etc. Aggrieved by the assessment, the assessee filed an appeal before the appellate authority. The appellate authority confirmed the order of the assessing authority. Against that an appeal was filed before the Tribunal. The Tribunal also dismissed the appeal. It is against that the present revision is filed.

(2.) THE first point urged by the learned counsel for the revision petitioner is that in so far as the purchase turnover of certain goods at the last purchase point of goods such as prawns, lobster, groundnut, etc. , are concerned, the assessee is not liable to pay tax. According to the assessee, these were sold locally and are local sales and the appellant is not the last seller and is therefore not liable to tax. As rightly pointed out by the Tribunal, the items purchased were not sold as such. Prawns, lobsters, groundnut, etc. , purchased were cooked and sold as cooked food. THErefore the items are taxable.

(3.) IN the above view of the matter, we don't find any ground to interfere with the order of the Tribunal. Tax revision case is dismissed. Petition dismissed. .