9911796707
TMI Blog1993 (3) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... es to the sales tax assessment of the assessee for the year 1986-87. The assessee is a dealer in gunny bags. It effected consignment sales of gunnies. The Sales Tax Officer found that the assessee made purchases from unregistered dealers. It was held that the purchase turnover from unregistered dealers should suffer tax under section 5A of the Kerala General Sales Tax Act. The consignment sales am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the said decision of the Deputy Commissioner (Appeals). Both of them filed appeals before the Sales Tax Appellate Tribunal. The Appellate Tribunal reversed the decision of the Deputy Commissioner (Appeals) and upheld the order of the assessing authority. The appeal filed by the Revenue was allowed and the appeal filed by the assessee was dismissed. The said composite order dated May 16, 1991, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omposite one, the non-filing of a revision from the other order will render the revision filed as not maintainable and barred by rule of res judicata. 4.. On the merits, we find that the composite order passed by the Sales Tax Appellate Tribunal, dated May 16, 1991, is unassailable. The plea of the assessee was that it purchased gunny bags from registered dealers. This claim was not proved or su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered dealers and it is only a portion of purchases from unregistered dealers that could be brought to tax was not based on sound data and the data given by the dealer are not believable. Again in paragraph 8 of the order, the Appellate Tribunal has categorically stated that the plea of the dealer, that the entire consignment sales of 1,77,420 numbers of empty gunnies were purchased by it from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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