1996 (9) TMI 586

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rough the three orders. 2.. Before the last fact-finding authority the Kerala Sales Tax Appellate Tribunal, Additional Bench, on reading the judgment we find that the only aspect submitted is that the addition is highly excessive and that too when considering the quantum of addition made for the previous year. No other point was argued and before the last fact-finding authority, the proceedings .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al Appellate Assistant Commissioner, Agricultural Income-tax and Sales Tax, Kozhikode, observed that there is no serious omission except failure to maintain the accounts up-to-date and the offence was compounded on payment of fine of Rs. 100. The appellate authority has also observed that on verification of the shop inspection report several discrepancies in stock of vanaspathi, chillies, coriande .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r cent. 6.. This conclusion is on the basis of the reasons discussed hereinbefore. 7. The Appellate Tribunal-the last fact-finding authority has observed that nothing is brought before it which could possibly hold that the estimate or even the method applied is arbitrary or unjudicious. The Tribunal also did not find any error in the estimates or in the bifurcation of turnover assessed under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X