LOVELY THOMAS Vs. STATE OF KERALA

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) THE short question for consideration in these revision petitions is whether the Sales Tax Appellate Tribunal was right in upholding the additions made by the assessing officer on account of purported unaccounted purchases of arrack by the revision-petitioner.

(3.) AGGRIEVED, the Sales Tax Department carried the dispute further in appeal before the Sales Tax Appellate Tribunal, which set aside the order of the first appellate authority and restored the addition made by the assessing officer.