STATE OF KERALA Vs. M K R ENTERPRISES

JUDGEMENT

(1.) Revenue is before us in this revision petition filed under Section 41 of the Kerala General Sales Tax Act, 1963 ('the Act' for short), inter alia, questioning the correctness or otherwise of the orders passed by the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench-I, Palakkad in T.A. No. 580 of 2000 dated 30th December, 2000.

(2.) The Revenue has framed the following questions of law for our consideration and decision. They are as under:

(3.) The assessee is a dealer registered under the provisions of the Kerala General Sales Tax Act and the Central Sales Tax Act. The assessee is doing business in liquor. For the assessment year 1993-94 the assessee had filed its annual return and in that had conceded the total turnover and taxable turnover. Along with the return so filed, the assessee had also enclosed the statement of accounts prepared by the Manager/Accountant of the assessee firm.