DY COMMISSIONER Vs. GOPAL TRADING CO

JUDGEMENT

(1.) T.R.C.No.12/90 arises from the order of the Tribunal, and relating to the assessment for the assessment year 1983 - 84 whereas T.R.C. 13/90 relates to the assessment year 1984-85.

(2.) The short question arising for consideration is: Does Form 25 declaration, produced by the assessee, conclusively prove that the purchaser of pepper from the assessee is the last purchaser within the meaning of S.5(1) of The K.G.S.T. Act, for short "The Act'.

(3.) During the year 1983-84, the assessee, it is submitted, had sold 200 quintals of pepper of the value of Rs.2,20,000/- to one Janatha Enterprises, Tellicherry covered by one Form 25 declaration. The dealings, the assessee had had with Janatha Enterprises, Tellicherry, Jyothi Traders, Tellicherry and Bhaskar Traders Kalpetta during the year 1984-85, according to the assessee, are covered by the respective Form 25 declarations produced by him before the assessing authority. The assessing authority was not satisfied with the genuineness of the transactions covered by Form 25 declaration and therefore issued pre-assessment notice to the assessee calling upon him to submit his explanation as regards the objections (noted hereunder) raised therein.