P. SHAJAHAN, EVERGREEN EXPORT Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS revision petition is filed by an assessee registered under the provisions of the Kerala General Sales Tax Act, 1963 ('the Act' for short). The assessment year in question is 1996 -97.

(2.) THE assessee calls in question the orders passed by the Kerala Sales Tax Appellate Tribunal, Thiruvananthapuram in T.A. No. 566 of 2001, dated 22nd May, 2002.

(3.) THE assessee is a dealer having occasional business in purchase and sale of cashew rejections. For the assessment year 1996 -97, the assessee had filed 'nil' return before the assessing authority.