CLASSIC MARBLES Vs. STATE OF KERALA

JUDGEMENT

(1.) This revision petition is filed against the orders passed by the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode in T. A. No. 409 of 2004, for the assessment year 2002-03.

(2.) The assessee is a dealer registered under the provisions of the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. It is engaged in the business of selling marbles. It claims that it has maintained the regular books of account as required under the provisions of the Kerala General Sales Tax Act, 1963 and the Rules framed thereunder. For the assessment year 2002-03, the assessee had filed its annual returns conceding total and taxable turnover of Rs. 86,90,934.98 and also had conceded the gross profit at 6.5 per cent during the year in question.

(3.) The assessing authority has rejected the returns so filed by the assessee and thereafter has issued a pre-assessment notice, inter alia, directing the petitioner to show cause why the annual returns filed by the assessee in form No. 9 should not be rejected and the assessment should not be completed by way of best judgment assessment. The proposal made in the pre-assessment notice by the assessing authority is as under: