HINDUSTAN HARDWARES Vs. STATE OF KERALA

JUDGEMENT

(1.) THE petitioner is a registered dealer under the Kerala General Sales Tax Act, 1963 more particularly in iron, steel, hardwares and paints at Trichur. This Court is approached with the following six questions under section 41 of the above Act : " 1. Does not the endorsement in annexure G statement along with annexure F letter establish that the entire sale effected by the Trichy Steel Rolling Mills in Kerala suffered tax to establish the evidence prescribed under rule 32 (13) of the Kerala General Sales Tax Rules ?

(2.) HAS not the Tribunal erred in confirming the assessment basing solely on a diary entry of a sales representative sufficient justification in law to treat as taxable turnover at the hands of a registered dealer ?

(3.) DO not the non-imposition of any penalty or prosecution consequent to the inspection and the alleged unearthing of suppression cut at the claim of the department of unaccounted purchase and is not the order of the Tribunal liable to be set aside ?