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TMI Blog2006 (2) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... has already been suffered. Assessing authority after examining the accounts of the assessee for the relevant year had found that there was shortage of 664.750 kilograms of winding wires, which was detected during the shop inspection conducted on October 10, 1990. On the basis of the said finding, accounts were rejected and the assessment was completed by best judgment method. Assessing authority a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Sales Tax Appellate Tribunal as T. A. No. 653 of 1992. Tribunal sustained the addition with the view that no tax can be collected in respect of the added turnover on the ground that the addition made also represents exempted turnover. Appeal was accordingly dismissed by order dated December 14, 2000. Aggrieved by the same this revision has been preferred. Sri Georgekutty Mathew, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imated addition made was arbitrary and unwarranted. Counsel submitted that as the goods were taxable at the first point sales within the State, purchases already effected by the assessee had suffered first point sales tax at the seller's hands. Therefore, added turnover would also be exempted since the relative purchases had already suffered tax from the hands of the seller. We are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods involved in such purchases are concerned unless he produces evidence to show that he is not liable to be taxed under the Act. A division Bench of this court in Rajendra Babu v. State of Kerala [1994] 2 KTR 172, has held that the burden of proof to prove that the turnover is exempted being second sales is on the assessee. Another division Bench in Bathrey Liquors v. State of Kerala [1996] 4 KT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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