ASSOCIATED RUBBER CO Vs. STATE OF KERALA

JUDGEMENT

(1.) THE revision-petitioner is a firm. It is a registered dealer under the Kerala General Sales Tax Act, 1963. It deals in rubber. THE respondent is the Revenue. We are concerned with the assessment year 1980-81. For various reasons stated in the order of assessment dated March 19, 1984, the books of accounts and returns were rejected. A best judgment assessment was made. THE assessee reported a taxable turnover of Rs. 37,53,241. 10. THE taxable turnover was fixed at Rs. 50,27,550. THE assessing authority made an addition of 5 per cent to the conceded turnover of rubber purchased to cover up probable suppressions. THE sale of 24,000 kgs. of rubber to M/s. Ceat Tyres of India, Cochin, for Rs. 2,16,000 on the basis of delivery notes Nos. 683868, 683869 and 683870, all dated April 23, 1980, was treated as taxable under section 5a of the Kerala General Sales Tax Act. In appeal, the Deputy Commissioner (Appeals) by order dated August 16, 1985, affirmed the order of assessment and the estimate. In still further appeal, the Sales Tax Appellate Tribunal, Additional Bench, Kottayam, by order dated September 4, 1989, affirmed the decision of the authorities below. It is thereafter the assessee has filed this revision. THE petitioner assails the order of the Sales Tax Appellate Tribunal as erroneous in law.

(2.) WE heard counsel.

(3.) WE are of the view that the finding so arrived at by the Appellate Tribunal is justified on facts. The order of the Appellate Tribunal does not suffer from any error of law. The revision is without merit. It is dismissed. Petition dismissed. .