1990 (5) TMI 226

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..... ter arises under the Kerala General Sales Tax Act, 1963. It relates to the year 1981-82. The assessee is doing business at Big Bazaar, Calicut. It conceded a taxable turnover at Rs. 24,31,665. On October 4, 1981, the Intelligence Squad intercepted and checked one mini lorry KLH 4139. It showed that jaggery contained in the lorry was purchased by C.A. George, Chalissery, as per bill dated October .....

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..... to Shri C.A. George. He did not appear. The assessing authority informed the assessee about the non-appearance of Mr. George in spite of summons and requested the assessee to make arrangements to produce Shri C.A. George. It did not meet with success. After pre-assessment notice, the assessment was completed to the best of judgment by the assessing authority. The assessment was upheld by the Depu .....

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..... setting aside even the turnover conceded by the assessee. Counsel for the assessee could not meet the above plea. It is true that the assessing authority did not carry out the directions contained in the order of remit regarding the cross-examination of Shri C.A. George. That aspect was necessary only to sustain the estimated addition. Non-examination of C.A. George may affect or put in peril the .....

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