Revision on sales turnover additions limited where Tribunal's factual findings on stock shortages and bill manipulation were not perverse

Revisional interference under section 41 of the Kerala General Sales Tax Act, 1963 was declined because the Tribunal's reduction of turnover additions rested on factual appreciation of the evidence. The accounts and returned turnover were rejected due to inspection irregularities, including manipulation of sale bills and shortages in liquor stock. The Court noted that a prior decision on mere stock shortage was inapplicable where shortages were accompanied by other irregularities. As the Tribunal found no proved pattern of suppression and based its conclusion on the materials on record, the factual finding was not disturbed in revision.

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Issues: Whether the Tribunal's rejection of the assessee's accounts and the addition sustained towards sales turnover of liquor and soft drinks called for interference in revision.

Analysis: The accounts and returned turnover were rejected on the basis of irregularities noticed in inspection, including manipulation of sale bills and shortages in liquor stock. The Tribunal reduced the additions made by the assessing authority after considering the absence of a proved pattern of suppression and the materials on record. The Court held that the earlier decision dealing with mere shortage did not apply where shortages were accompanied by other irregularities. The Tribunal's view was based on appreciation of facts and the resulting finding was one of fact. In revision under section 41 of the Kerala General Sales Tax Act, 1963, no interference was warranted with such factual findings.

Conclusion: The Tribunal's order sustaining the additions was upheld and no revisional interference was made.

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