VEENUS HARDWARES Vs. STATE OF KERALA

JUDGEMENT

(1.) THE present revision case relates to the assessment year 1981-82. THE assessing authority fround from the check-post declarations that the dealer had purchased goods worth Rs. 7,75,187. 11 from various traders at Coimbatore and did not account for the same in its account books. THE assessing authority considered the matter and came to the conclusion after rejecting the accounts on estimation as regards unaccounted sale by its order. THE first appellate authority has also considered the position and has found which is also quoted ad verbatim by the second appellate authority - the Tribunal. On facts it is seen that the appellant had purchased goods from the dealers mentioned in the order and transported them into Kerala. THE enquiry appears to have been made by the department with the Coimbatore dealers and it confirms that the said dealers sold the items as per their cash bills and the goods were delivered against the said cash payments at Coimbatore after receipt of the amount. THE first appellate authority has also observed further that the concerned goods were transported to Kerala which could be found from the check-post declaration. THE goods entered the State of Kerala through the check-post which is also verified from the relevant declarations.

(2.) ADDED to this position, the Tribunal, as the second fact-finding authority, has also confirmed the factual conclusions with regard to the entry of the goods as per the data available from the check-post declarations.