9911796707
TMI Blog1996 (4) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... pect in its order dated March 20, 1985. The assessee a dealer in chicken, greenpease, stationery, etc. In form 8 annual return for the assessment year 1980-81 was filed disclosing total and taxable turnover of Rs. 21,39,604.40 and Rs. 83,343.01 respectively. For some reasons recorded in the order the books of accounts produced were not accepted. The question in this proceedings relates to the sales of meat supposed to have been kept in cold storage and thereby attracting levy at 6 per cent with effect from September 16, 1980 in view of the addition of entry No. 114 that came to be added in 1990 with retrospectivity from the above date. 3. Although not necessary the said entry No. 114 is to the following effect: Sl. No. Des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ozen items. The contention that the assessee has no cold storage and no sales of frozen meat, also fails." 4.. It is thus obvious that any attempt to take advantage of entry No. 114 coming on the statute having force with effect from September 16, 1980, that again on the basis of taking advantage of inspection dated February 7, 1985 to find two deep freezers in use at the head office at Spencer for keeping frozen items. Resort is taken by the authority for a wild inference that during the assessment year which is as far back as 1980-81 that there was meat in cold storage and further astoundingly that two deep freezers were on the premises at that time on the basis of inference from the fact detected on February 7, 1985. The reasoning wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied on the decision of this Court in the case of City Cold Storage v. State of Kerala [1979] 44 STC 312. The Tribunal has reproduced the gist relating to what is meant by "frozen meat" and accordingly decided to delete the amount from assessable turnover finding the aspect in favour of the assessee. It must be stated that the Tribunal also did not care to ascertain the factual situation and has straightaway proceeded on the basis that the article is frozen meat and reached the conclusion relying on the above decision that there is exemption in regard thereto. 10.. The present revision petition under section 41 of the Kerala General Sales Tax Act, 1963 also pins down the contentions by a statement that this Court [1979] 44 STC 312 in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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