RAFEEQUE ENTERPRISES Vs. STATE OF KERALA

JUDGEMENT

(1.) This Tax Revision Case arises out of the order in TA.No. 411 of 1997 of the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench-H, Palakkad.

(2.) Assessee is engaged in the business of buying and selling of arecanuts. Assessment year in question is 1991-92. Assessee is the last purchaser of arecanut liable to be taxed at his hands, the taxable point of the commodity being fixed on the last purchase point. Assessee was accordingly assessed as the last purchaser on the purchase value of arecanuts as per assessment order dated 27-7-1996 and he paid tax accordingly. While making the assessment the assessing authority took the view that the assessee is liable to pay turnover tax as per Government Notification SRO. 717/88 and 1008/91 at the rate of 1/2% upto 31-7-1991 and 1/4% from 1-8-1991 since the assessee had failed to submit a declaration as provided under SRO No. 717/88. Assessee was accordingly taxed, which came to Rs. 34,080/-. Assessee took up the matter in appeal before the appellate authority which was dismissed. There was a further appeal to the Tribunal, which was also dismissed. Aggrieved by the same this tax revision case has been preferred.

(3.) Dr. K.B. Mohamed Kutty, learned senior counsel appearing for the assessee placed considerable reliance on the Bench decision of this Court in P.I. Varghese & Sons v. State of Kerala (2002) 10 KTR 157 and contended that even if the assessee had not filed a declaration assessee is liable to be exempted from turnover tax on arecanut since he is not the penultimate purchaser of arecanut in the State. Sri. Raju Joseph, learned Spl. Government Pleader (Taxes) on the other hand placed considerable reliance on a Bench decision of this Court in Thomas Varghese v. Asst. Commissioner 1994 KLJ (Tax Cases) 37 and submitted that this Court shall not disturb the concurrent findings rendered by the authorities as well as by the Tribunal.