P U USHA Vs. STATE OF KERALA

JUDGEMENT

(1.) Assessee is aggrieved by the order of the Deputy Commission invoking the revisional power under section 35 of the Keraka General Salestax Act interfering with the assessment order dated 31.7.1995 holding that the sale effected was not in transit and that the order of the assessing authority is prejudicial to the interest of the Revenue.

(2.) We are concerned with the assessment years 1990-91. Assessee is a dealer in paper. Assessing authority completed the assessment fixing the total and taxable turnover at Rs.7,67,146.36 and Rs. 1,36,303.21 respectively. While fixing the turnover assessing authority allowed Rs.6,30,843.15 being accommodation sale (sale in transit) since it was supported by E1 declaration. Assessment was completed by the assessing authority by order dated 31.7.1995.

(3.) Deputy commissioner invoking the powers under section 35 of the Act set aside the assessment order and remanded the matter back to the assessing authority for fresh disposal in accordance with the findings rendered by him in his order dated 17.6.1992. Deputy commissioner found that the exemption granted for accommodation sale was not in order. Aggrieved by the same assessee took up the matter in appeal before the Tribunal. Tribunal confirmed the order of the appellate authority and dismissed the appeal. Aggrieved by the same this tax revision case has been preferred.