K A UMMERKUTTY Vs. STATE OF KERALA

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) THE short question for consideration in this revision filed by the assessee feeling aggrieved by certain observations made by the Sales Tax Appellate Tribunal is whether the Tribunal was right in making certain observations to the detriment of the assessee in the absence of any appeal of the State or any cross-objection filed by the State in the appeal of the assessee. THE answer is obvious when there was no appeal by the State and no cross-objection was filed by the State in the appeal of the assessee, no observations regarding the exigibility to tax could be made by the Appellate Tribunal to the detriment of the assessee. In the result, the T. R. C. is allowed and the observations of the Appellate Tribunal to the extent that the assessee could be held liable under the Kerala General Sales Tax Act, 1963, if not under the Central Sales Tax Act, 1956 are set aside. Petition allowed. .