TMI Blog1993 (6) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Kerala General Sales Tax Act. She is a dealer in rice and allied goods at Thiruvananthapuram. She did not disclose inter-State sales. But the check-post declarations pointed out unaccounted inter-State sales amounting to Rs. 1,45,985.79. It was brought to tax under the Central Sales Tax Act. The assessment was confirmed in appeal. In second appeal, the Appellate Tribunal confirmed the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
|