K.H. FLOORINGS Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS revision petition is filed against the orders passed by the Kerala Sales Tax Appellate Tribunal, Palakkad in T.A. No. 237 of 2006, dated 21st March 2007, for the assessment year 1997 -98.

(2.) THE assessee before us is a dealer registered under the provisions of the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act. Petitioner is engaged in the business of sale of marble slabs and tiles, granite slabs and tiles, cudappa stones etc.. For the assessment year 1997 -98, petitioner had filed annual return before the assessing authority declaring the total and taxable turnover.

(3.) THE assessee, being aggrieved by the aforesaid order passed by the assessing authority for the year 1997 -98, had filed an appeal before the first appellate authority, who in turn, has modified the order passed by the assessing authority and has reduced the addition made by the assessing authority by two times of the suppression detected by the Intelligence Wing of the Department.