1996 (9) TMI 564 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the revision case related to the assessment year 1981-82. The assessing authority found unaccounted goods purchased by the dealer from Coimbatore based on check-post declarations. The appellate authorities confirmed the findings based on evidence from cash bills and check-post declarations. The court held that there was sufficient material to justify the action, rejecting the request for cross-examination. The revision was dismissed at the stage of admission.