Taxable turnover from ayurveda income upheld where the assessee relied on its own declarations and produced no account-based proof.

Ayurveda income was brought into taxable turnover under the Kerala Tax on Luxuries Act on the basis of the assessee's own declarations, because no substantiated account material was produced to displace those figures. The Tribunal held that expenses not expressly excluded under the charging provision could not be deducted from the ayurveda income, and it declined to entertain a fresh claim for additional deductions at that stage. The High Court found no reason to interfere with those factual and legal conclusions, and the inclusion of the ayurveda income in taxable turnover was upheld.

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Issues: Whether the assessee's ayurveda income was rightly brought to tax under the Kerala Tax on Luxuries Act on the basis of the assessee's own declaration and in the absence of substantiated accounts.

Analysis: The assessment and the appellate findings proceeded on the turnover figures and deductions disclosed by the assessee itself. The Tribunal held that expenses not specifically excluded under the charging provision could not be deducted from ayurveda income, and that a new plea regarding further deductions could not be entertained at that stage. The Court found no reason to interfere, as the assessee had not produced account-based material to dislodge the Tribunal's factual and legal conclusions.

Conclusion: The inclusion of the ayurveda income in taxable turnover was upheld against the assessee.

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