STATE OF KERALA Vs. ARAKKA AMMAD

JUDGEMENT

(1.) These revision petitions are filed by the Revenue challenging the orders passed by the Kerala Value Added Tax/Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Kozhikode in T.A.(VAT)Nos.91, 45, 89 & 83 of 2014 respectively.

(2.) The assessee is a dealer in pepper. Proceedings were initiated against the assessee on an allegation of undervaluation and assessment under Section 25 of the KVAT Act was completed by Annexure A orders in these revision petitions. The assessee carried the matter in appeal and the First Appellate Authority found that the dealer has purchased the second quality pepper and the conclusion that the dealer has evaded tax on the basis of comparison of the price of such pepper with the market price of the first quality pepper. Thereafter, the Appellate Authority concluded that since the Assessing Authority failed to prove that the appellant received more consideration than what is shown in the invoices, the case of undervaluation and consequential estimation cannot stand. Accordingly, the First Appellate Authority directed the Assessing Authority to accept the books of accounts and revise the assessment of the assessee in the manner as ordered therein. The Revenue filed appeals before the Tribunal, which by the impugned orders, confirmed the appellate orders. It is these orders, which are impugned before us.

(3.) We heard the Government Pleader and also the learned counsel appearing for the assessee.