G PURUSHOTHAMA PANICKER Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS is a revision filed by the assessee against the order of the Kerala Sales Tax Appellate Tribunal, Additional Bench, Ernakulam in T. A. No. 655 of 1993.

(2.) THE revision petitioner is a dealer in cement at Olakettiambalam in Mavelikkara Taluk. He is a registered dealer under the Kerala General Sales Tax Act, 1963 as well as under the Central Sales Tax Act, 1956. THE assessment year concerned is 1988-89. He filed a return for the said assessment year reporting the total and taxable turnover of Rs. 20,23,386 and Rs. 18,35,154 respectively. THE assessing authority originally completed the assessment accepting the said return. Subsequently, a notice was issued by the Sales Tax Officer, Mavelikkara under section 19 of the Kerala General Sales Tax Act, 1963. THE reason stated for issuing notice is that the freight, loading and unloading charges, etc. , paid had not been included in the turnover conceded by the petitioner. THE petitioner filed reply to the reassessment notice objecting to the proposal. THE assessing authority rejected the same and revised the assessment for 1988-89 by assessing an escaped turnover of Rs. 2,59,200 and raised an additional demand of Rs. 2,074. This was arrived at on the basis that the sale value of cement per bag was Rs. 72. 75 as against the sale value conceded by the petitioner at Rs. 62. 73. Aggrieved by the reassessment order the petitioner took up the matter in appeal before the Appellate Assistant Commissioner, Agricultural Income-tax and Sales Tax, Alappuzha, who by his order dated July 13, 1993 dismissed the said appeal. In second appeal by the petitioner, the Sales Tax Appellate Tribunal confirmed the said order. It is against this order of the Sales Tax Appellate Tribunal the petitioner has come up in revision.

(3.) WE have considered the matter. Admittedly in the instant case the consignments of cement in question were purchased by the petitioner from the factories outside the State by issuing "c" form and that in the sale bills issued by the factories freight, transportation charges, etc. , were not included. It is also a fact that those consignments of cement were sold by the petitioner to various customers inside the State and that such sales effected by the petitioner are exigible to tax under the Kerala General Sales Tax Act, 1963. Under section 5 of the Act, every dealer whose total turnover for a year is not less than rupees on lakh and every casual trader or agent of a non-resident dealer, whatever be his total turnover for the year, shall pay tax on his taxable turnover.