ASIAN GRANITOR INDIA LTD Vs. SHOBA ANNAMMA EAPEN

JUDGEMENT

(1.) Heard Smt. Shoba Annamma Eapen, learned Senior Government Pleader appearing for the appellant/State and Adv. K.N. Sreekumaran appearing for the respondent.

(2.) This revision under Section 41 of the Kerala General Sales Tax Act, 1963 is by the Revenue against concurrent decisions of the first appellate authority and the Tribunal holding against the Revenue in matters relating to assessment of the respondent dealer having different branches and which had transferred goods from its different branches in India. The assessee challenged the assessment order. The first appellate authority thought it appropriate to take recourse to Rule 38(4) of the Kerala General Sales Tax Rules, 1963, for short, the "Rules" and therefore, called for a report from the assessing authority. Such report has to be made after verification of records, documents and other evidences. The assessing authority, as is discernible from Annexure B first appellate order, submitted before the D.C. (Appeals) who is the appellate authority that there is no concrete evidence to substantiate any sales suppression and the resultant situation was that the appellant's case stood covered in its favour by the decision of this Court in Tamil Nadu News Print and Papers Ltd. v. State of Kerala (O.T. Rev. No. 9 of 2012) . The Tribunal affirmed the said view.

(3.) The learned Senior Government Pleader argued that a decision in the aforesaid line could have been arrived at by the first appellate authority and the Tribunal only after assessing the records, documents and other evidences and without looking into the accounts of the assessee, the first appellate authority would not have reached at any such conclusion. It is also pointed out that in Tamil Nadu News Print and Papers Ltd's case, it was disclosed that the accounts were considered by the authorities and the assessee was a Government concern.