1996 (4) TMI 452

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..... rum, whereby the Tribunal concurred with the findings of the first appellate authority-the Appellate Assistant Commissioner that no addition is called for in respect of the shortages in stock of Indian-made foreign liquor and arrack detected at the time of inspection, the Revenue has approached this Court under section 41 of the Kerala General Sales Tax Act. The Tribunal, however, considered non-a .....

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..... y-the Appellate Assistant Commissioner in the impugned order. 4.. The first appellate authority has observed already that the inspecting authorities having valued the shortage of liquor and arrack and the offence in regard thereto was compounded on the basis of irregularities in the stock and have excess stock of bottles. Secondly it is also considered that the assessee being a registered contra .....

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..... tems in the shop the shortages found are nominal and negligible and the estimate is made for properly considering the explanations offered by the appellant in disregard to the nature of the business. 5.. Apart from reproducing the above reasoning of the first appellate authority the Tribunal independently itself considered the position and found that only when shortage in stock of Indian-made fo .....

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..... n on September 12, 1985 of the business place at Kozhencherry shortage of 7 bottles of brandy was the result, and the offence was departmentally compounded for Rs. 115. With regard to the inspection on January 25, 1985 at Ranni the shortage also was departmentally for Rs. 1,000. The Tribunal has emphasized that from the entire situation shortage in stock of Indian-made foreign liquor and arrack on .....

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..... sessee would have been different. The Tribunal considered the explanation of the assessee with regard to the shortage in stock of arrack. The explanation is quoted ad verbatim in the order of the Tribunal. 7.. If at all for all these reasons the two authorities have considered the question of addition due to shortage, a question wholly factual, it is more than difficult to think of interference .....

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