9911796707
TMI Blog1996 (6) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration of the material consistently by the three authorities below has its own effect on the limits of exercise of the said jurisdiction. 2.. The proceedings before us were initiated under section 29A of the Kerala General Sales Tax Act, 1963. 3.. The short matrix will show that on December 10, 1987 coconut oil weighing 28.50 quintals sent by the petitioner to a trader in the name and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contention of the petitioner that the sale bill was not issued at the time of transporting the goods was rejected and the consequent contention that what was noted in the delivery note was only the approximate value also came to be obviously rejected. Left to ourselves, taking the ordinary course of business in such transactions, non-issuance of sale bill at the time of loading of the goods for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority also considered the question. The said authority also gave much importance and rightly so to the situation that the sale was effected after ascertaining the quantity of oil sold and also fixing the value thereof thereafter as an unacceptable one. The appellate authority also gave proper importance to the contention that the delivery note was irrecoverably lost as unbelievable. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of details of bill numbers and date in case of sale, such requirements were found conspicuous by absence in the duplicate delivery note. The Tribunal has also found that neither the original nor even the triplicate copy of the delivery note is tendered on record and in regard thereto the explanation that it is lost irrecoverably is also not convincing. 8.. We find that all the authorities have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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