BASHEER Vs. STATE OF KERALA

JUDGEMENT

(1.) THE same person is the petitioner in both the revisions. He is a dealer in bakery products, tobacco products etc. He is a dealer under the Kerala General Sales Tax Act. THE Revenue is the respondent in both the revisions. We are concerned with the assessment years 1986-87 and 1987-88. THE assessee returned a taxable turnover of Rs. 6,664. 35 for 1986-87 and Rs. 20,516. 90 for 1987-88. THE Sales Tax Officer rejected the returns and assessed the dealer on a taxable turnover of Rs. 27. 010/- and Rs. 61,2907-respectively. THE appeals filed by the dealer before the Appellate Assistant Commissioner were dismissed. In second appeals (T. A. Nos. 142 and 143 of 1991), the Sales tax Appellate Tribunal, Additional Bench, Palakkad allowed the appeal for the year 1986-87 to a limited extent and dismissed the appeal for the year 1987-88 in toto. Aggrieved by the common order passed by the Tribunal in T. A. Nos. 142 and 143 of 1991 dated 17-5-1991, the assessee has filed the above two revisions.

(2.) WE heard counsel for the assessee Mr. K. C. Balagangadharan as also counsel for the Revenue - Senior Government Pleader Mr. V. C. James.

(3.) COUNSEL for the respondent/ Revenue contended that admittedly the goods were produced or made and sold by the assessee, who is a dealer in bakery and sweet items, and so the said items sold by him will be bakery products coming within the relevant entry in the first schedule to the k. G. S. T. Act.