VETTUKUZHY TRADERS Vs. STATE OF KERALA

JUDGEMENT

(1.) A Division Bench of this court had doubted the correctness or otherwise of the declaration of law made this court in Surya Agencies v. State of Kerala [2008] 11 VST 419; [2004] 12 KTR 215 and C. O. Varghese v. State of Kerala [2008] 11 VST 149; [2004] 12 KTR 528 and, accordingly, had referred the matter to a Full Bench to furnish its opinion on the question whether the additions made on account of suppression of inter -State purchases and sales should be only for the value of actual suppression noticed or whether the assessing authority, after rejecting the books of accounts and the returns filed, could make further addition, apart from the actual suppression.

(2.) THE Full Bench has answered the aforesaid question by its order dated April 11, 2008 (Aboobacker v. State of Kerala [2010] 27 VST 308 (Ker)). While doing so, the court has stated as under :

(3.) THE assessing authority, after considering the reply filed by the petitioner and based on the check -post declarations, has proceeded to complete the best judgment assessment and, in that, had made certain additions to the conceded total and taxable turnover and, accordingly, had quantified the tax liability. Aggrieved by the order so passed by the assessing authority, the assessee was before the first appellate authority. The appellate authority had modified the order passed by the assessing authority, however, had not altered or modified the additions made by the assessing authority based on the check -post declarations. The order so passed by the first appellate authority is confirmed by the Tribunal. The assessee is before us in this revision petition questioning the correctness or otherwise of the order passed by the Tribunal in T.A. No. 526 of 2002 dated April 30, 2003. The assessee has framed the following questions of law for our consideration and decision. They are as under :