9911796707
TMI Blog1997 (2) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... Kottayam, engaged in the business of sale of cooked food as well as foreign liquor. For the assessment year 1991-92, the petitioner filed a return declaring total and taxable turnover of Rs. 41,00,707.05 and Rs. 22,23,164.95 respectively. The assessing authority did not accept the books of accounts and completed the assessment by fixing the total and taxable turnover at Rs. 47,18,850 and Rs. 26,91 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the stock variation in foreign liquor found at the time of inspection conducted by the department on June 24, 1991 was only shortage of small quantities and that in view of the decision of this Court in Kuruvila Chacko v. State of Kerala [1991] KLJ (TC) 665, no tax can be levied in respect of such shortages. Learned counsel also pointed out that the Tribunal while considering the questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Regarding the quantum of addition sustained by the Tribunal also we do not find any illegality or impropriety. The Tribunal has noted that the inspecting authority in the inspection conducted on June 24, 1991 found that the petitioner had made manipulations in the sale bills issued on June 24, 1991. The Tribunal had also noted that there were shortages of different items of liquor. The appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent of the sale turnover of liquor and 20 per cent of the sales turnover of soft drinks. The decision of this Court in Kuruvila Chacko's case [1991] KLJ (TC) 665 was a case of shortage simpliciter and there were no other irregularities in that case. In the instant case, as already stated, the Tribunal has taken into account the manipulation in the sale bills also in addition to the shortages ..... X X X X Extracts X X X X X X X X Extracts X X X X
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