RAJAN JEWELLERY Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is a partnership firm engaged in the business of running a jewellery shop. The assessee is registered both under the provisions of the Kerala General Sales Tax Act, 1963 ("KGST Act" for short) and the Central Sales Tax Act, 1956 ("CST Act" for short), and is borne on the files of the Assistant Commissioner (Assessment)-II, Special Circle-III, Pathanamthitta.

(2.) The assessing authority, for the assessment year 1997-98, had completed the assessment proceedings by its order dated 14.01.1999. Aggrieved by the said order, the assessee had filed a first appeal in S.T.A.No.517 of 1998 before the Deputy Commissioner (Appeals), Kollam. The said authority by its order dated 30.11.1999 had allowed the appeal in part. The petitioner, not being satisfied with the order so passed, had carried the matter by way of second appeal before the Kerala Sales Tax Appellate Tribunal, Thiruvananthapuram in T.A.No.280 of 2000. The Tribunal, by its order dated 20.04.2002, has allowed the appeal. In order to resolve the controversy between the parties to the lis, it would be appropriate at this stage itself to refer to the orders passed by the Tribunal. The same is as under:

(3.) Pursuant to the direction issued by the Tribunal, the assessing authority has passed a fresh assessment order dated 26.12.2002.