V N SURULIVEL NADAR Vs. STATE OF MADRAS

JUDGEMENT

(1.) THE assessees are dealers in cardamom. For the year 1955-56, the assessee-firm returned a turnover of Rs. 12, 02, 723 and claimed an exemption in respect of a turnover of Rs. 10, 70, 425 stated to be purchases of cardamom made in the Travancore-Cochin State. THE Deputy Commercial Tax Officer, THEni, verified the purchase vouchers and the transport vouchers in detail and except for the purchase of one item covering a turnover of Rs. 4, 119, he was satisfied that the purchases made outside the Madras State had been taken delivery of by the assessees at places outside the State.

(2.) THIS was presumably established by the maintenance of proper vouchers for the transport of the purchased commodity from places outside the State to the assessees' place of business inside the State. He accordingly accepted the claim to exemption except in respect of the small turnover referred to. An assessment was made on that basis on 14th March, 1957.

(3.) "on further investigations, it was found that the documents produced by the dealers in certain cases in support of the purchases alleged to have been made from outside the State were not reliable and that the vouchers issued by the auctioneers at Kallar in Kerala State, and the vouchers for the transport by other means than by the ropeway prepared by the dealers themselves were not genuine and were designed to shift the situs of purchase from the Madras State to places outside the State."