STATE OF KERALA Vs. P VINOD

JUDGEMENT

(1.) IN these revision petitions, the primary question that would arise for our consideration and consequent decision is, whether the Appellate Tribunal was justified in directing the assessing authority to allow deductions towards mortality and weight loss during the transportation of chicken, while quantifying the sales tax liability under the provisions of Kerala General Sales Tax Act, 1963 read with the Kerala General Sales Tax Rules, 1963?

(2.) IN these revision petitions, the assessees are dealers in live chicken and the assessment for several assessment years in question were completed by the assessing authorities by resorting to the best judgment assessment, since they have found that the books of accounts and the annual returns filed by the dealers cannot be accepted as correct and complete.

(3.) IN order to understand the controversy between the parties to the lis, it may be useful to notice, how the authorities under the Act and the Appellate Tribunal has decided the legal issue involved in these revision petitions.