2016 (12) TMI 463

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..... he turnover if the turnover is less than 60 lakhs. However, the assessment is made by charging tax @13.5% - Held that: - Perusal of Ext.P3 order would indicate that the assessing officer had taken such a view on the following facts (1) The dealer has produced only photo copy of 4 invoice along with the reply. He has not produced the originals for verification since he claim that the purchase was m .....

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..... pellate remedy available to the petitioner - petition allowed - petitioner allowed to prefer an appeal.
A. M. Shaffique, J. For the Petitioner : Anil D. Nair, R. Sreejith, Nivedita A. Kamath, Kum. Soumya Prakash, Kum. Mekhala M. Benny For the Government Pleader :R. Renjith JUDGMENT Petitioner challenges Ext.P3, an order passed pursuant to a notice issued under Section 25(1) of the KVAT Act, .....

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..... the bill is seemed to be not genuine. Particularly the transport as per the documents were commenced from Muvattupuzha to Palarivattom in a distance of 30 kilometer and the journey to be performed in a carrier vehicle." 2. When such a view had been taken by the assessing authority, I do not think that this Court will be justified in considering the claim made by the petitioner on merits. Pe .....

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