THAMARAPPALLY BROS Vs. STATE OF KERALA

JUDGEMENT

(1.) THERE were two appeals before the Kerala Sales Tax Appellate Tribunal under the Kerala general sales tax assessment and the other under Central sales tax assessment. The relevant year is 1985-86. The present revision case relates to Kerala general sales tax assessment, the assessment in regard to Central sales tax has not been challenged and therefore has become final.

(2.) THE petitioner is a dealer in machinery tools, electrical items, wooden furniture and in regard thereto the assessing authority made addition of 20 per cent to the conceded taxable turnover and also estimated 70 per cent addition to the sales tax turnover of 70 per cent as the corresponding purchase turnover taxable under section 5a.

(3.) THERE was an appeal to the first appellate authority - Additional Deputy Commissioner (Appeals) II, Ernakulam. The appellate authority considered the question with regard to the contentions raised before it and perused the records.