1998 (3) TMI 655

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..... on petitions is whether the Sales Tax Appellate Tribunal was right in upholding the additions made by the assessing officer on account of purported unaccounted purchases of arrack by the revision-petitioner. 3.. The revision-petitioner is an abkari contractor. She made purchases of arrack from the distilleries, owned and controlled by the Government of Kerala during the year 1986-87 and had paid .....

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..... counsel for the revision-petitioner before us is that whatever discrepancies in the books of accounts were there, they related only to the transactions made in regard to the purchases from the Government distillery on which tax was already paid and that there is nothing on record to indicate that the revision-petitioner made unaccounted purchases liable to be taxed. It is submitted before us that .....

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..... ck could be purchased only from the Government distilleries, it is for the respondents to explain as to wherefrom the unaccounted purchases were made by the revision petitioner. No cogent explanation whatsoever has been given by the respondents. 7.. Simply because the books of accounts were not found to be fully posted at the time of the inspection, we are of the view that no addition could be ma .....

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