SREEKRISHNA TRADING CO Vs. STATE OF KERALA

JUDGEMENT

(1.) These Tax Revision Cases originate from the assessment orders under the Kerala General Sales tax Act, 1963 (for short 'Act') for the assessment years 1984-85 and 1985-86. These cases are filed by a partnership firm by name 'Sreekrishna Trading Co.' (hereinafter referred to as 'assessee') doing business in arrack and foreign liquor, against the common order passed by the Kerala Sales tax Appellate Tribunal, Thiruvananthapuram in T. A. Nos 116/88, 117/88,121/88 and 122/88 dated 4-6-1990. T.A. Nos 116/88 and 117/88 were filed by the assessee against the common order passed by the Additional Appellate Assistant Commissioner in S.T. A. Nos 967 and 968 of 1987. As against the very same order, the State had filed T.A. Nos. 121 and 122/88. The Appellate Tribunal allowed the appeal for the year 1984-85 (T.A. 121/88) in part whereas the appeal for the year 1985-86 (T.A. 122/88) was allowed in entirety. The appeals filed by the assessee for the aforesaid years (T.A. Nos 116 and 117/88) were dismissed by the Tribunal as per the common order referred to above.

(2.) The questions of law framed by the assessee for the years 1984-1985 are as follows:

(3.) When the above cases came up before the Division Bench, it observed that there was apparent conflict between the decisions of the two Division Benches in Kuruvila Chacko v. State of Kerala (1991 KLJ (Tax Cases) 665) and S. Valsala v. State of Kerala (T.R.C. No. 168 of 1992). In view of this, the Division Bench referred the cases for being heard by a larger bench in order to resolve the alleged conflict. That is how these cases came up before us for hearing.