VIJAYA TRADES Vs. STATE OF KERALA

JUDGEMENT

(1.) The learned Government pleader took notice on behalf of the respondent.

(2.) The assessee is the revision-petitioner. It is a partnership concern engaged in the business of hill produce, such as pepper, dried ginger, arecanut, turmeric, etc., in Jew Town, Mattancherry. It is a registered dealer under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. The assessee is dealing in its own goods as well as the goods belonging to their principals on commission basis. In the assessment for the year 1991-92, the assessee took a contention before the assessing authority that it is not liable to pay the turnover tax Under Section 5(2A) of the Act on the turnover of commission sales. This was not accepted by the assessing authority. The assessment was confirmed both by the first Appellate Authority and by the Tribunal.

(3.) We find that the Tribunal has considered the question as to whether the petitioner is liable to turnover tax on the total turnover including the turnover of goods taxable at the point of last purchase sold by the petitioner on commission basis on behalf of its principals. The Tribunal noted that the Full Bench of the Tribunal in Brothers Trading Co. v. State of Kerala (T.A. Nos. 1058 of 1999 to 1063 of 1999) by a common order dated March 16, 2001 held that the total turnover for the purpose of levy of turnover tax would include the purchase value of goods taxable at the point of last purchase sold by the assessee on commission basis on behalf of its principal. The Tribunal noted that this order of the Full Bench of the Tribunal was affirmed by this Court also.