SAINULABDEEN Vs. STATE OF KERALA

JUDGEMENT

(1.) THE assessee, Secretary, Trivandrum District Private Bus Operators Welfare Scheme is the petitioner. THE assessment year with which we are concerned is 1987-88. For the said year, the assessee filed returns showing total turnover at Rs. 12,39,042. 78 and nil taxable turnover. THE return was rejected and the assessing authority found the total turnover to be Rs. 12,49,013. 28 and taxable turnover of Rs. 1,88,100. Aggrieved by the assessment order, the assessee preferred appeal before the Appellate Assistant Commissioner. THE appellate authority directed the assessing authority to modify the assessment for the year 1987-88. Dissatisfied with that order the assessee took up the matter in appeal before the Tribunal. Tribunal dismissed the appeal. Hence this revision petition.

(2.) THE main argument advanced by the learned counsel representing the petitioner is that his client produced documents before the Tribunal; but the Tribunal did not consider that evidence and so it committed an error apparent on the face of the record. Consequently he prayed for interference by this Court with the order passed by the Tribunal.

(3.) ON the basis of the materials now available we are clear in our mind that the assessee, petitioner before us, did not succeed in showing the lubricating oil which was dealt with by the assessee had in fact suffered sales tax on account of the sale in favour of M/s. Radhakrishnan and Brothers. Therefore the assessee is liable for the sales tax in respect of the sales of the lubricating oil effected during 1987-88. The conclusions arrived at by the authorities below are purely findings of fact which is not to be canvassed in revision arising under section 41 of the Kerala General Sales Tax Act. In view of what has been stated above, we dismiss the tax revision case summarily under section 41 (3) of the Kerala General Sales Tax Act. Petition dismissed. .