JOY ALUKKAS TRADERS Vs. STATE OF KERALA

JUDGEMENT

(1.) The question raised in the revision filed by the assessee is whether the Sales Tax Appellate Tribunal was justified in upholding the order of the Deputy Commissioner issued under S.35 of the Kerala General Sales Tax Act, 1963 (for short 'the KGST Act') wherein he directed revision of assessee's assessment for the year 2003-04 at the compounded rate as provided under S.7(1)(a) of the KGST Act by taking into account the turnover of all the branches of the assessee in Kerala.

(2.) We have heard Advocate Sri. Harisankar V. Menon appearing for the revision petitioner and the Government Pleader appearing for the respondent.

(3.) The facts leading to the controversy are the following: