ARYA BHAVAN HOTEL Vs. STATE OF KERALA

JUDGEMENT

(1.) UNDER section 41 of the Kerala General Sales Tax Act, 1963, if this Court finds that there is an erroneous decision, there is a justified exercise of revisional powers. The petitioner is an assessee in regard to a hotel business. The assessment year is 1985-86. The hotel is a vegetarian hotel in the name and style of Arya Bhavan situated at Thampanoor, Trivandrum.

(2.) FOR the year in question a return showing total turnover of Rs. 18,30,326. 55 was filed and naturally because of the limit taxable turnover was shown as nil. The assessee claimed exemption in respect of the entire turnover in view of the permissible limit.

(3.) FROM the trial balance filed by you it is evident that you had dealings with soft drinks at Madurai. Inter-State purchases of soft drinks have not been brought to the accounts.