GEORGE THOMAS Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS is a revision petition by the tax-payer under the provisions of the Kerala General Sales Tax Act, 1963. THIS is under the provisions of section 41 relating to the revision by this Court. Reading the statutory language of the section, the High Court gets power of exercise of jurisdiction if the Appellate Tribunal has either decided erroneously or failed to decide any question of law. After hearing the learned counsel for the petitioner at length and going through all the three orders, we find that situations are consecutively determined.

(2.) FOR the assessment year 1988-89, in pursuance of notice under section 17 (3) of the Act, certain defects were pointed out in the accounts of the petitioner-assessee. This was for the purpose of rejection of the accounts and resort to estimate of the turnover for the assessment year in question.

(3.) THE Tribunal has also endorsed the decision that the tread rubber is not mere raw rubber as sought to be contended by the assessee. For this endorsement the Tribunal has observed that the books of accounts also are clear evidence against the contention of the assessee. Illustratively, the Tribunal has been careful to observe that the purchase value of the chemicals to the tune of Rs. 8,88,242. 80 and the closing balance of Rs. 1 lakh and odd clearly reveal that much quantity of chemicals is used in the production of tread rubber. Thus the Tribunal has considered the situation on factual merits that were placed for its consideration. THEn the Tribunal has proceeded to endorse the consequences, in the event of the assessee being entitled to exemption on the footing of the production of the photocopy of the exemption certificate. Even with regard to the process of fixing the cost of production relating to certain items, the Tribunal has endorsed the approach of the assessing authority. At the end the Tribunal has endorsed the decision of the first appellate authority.