https://www.taxtmi.com/caselaws?id=159591 The Kerala High Court upheld the decision of the Sales Tax Appellate Tribunal in a case concerning the assessment of turnover for the year 1985-86 under the Kerala General Sales Tax Act, 1963. The Court affirmed the rejection of accounts due to discrepancies found during an inspection and reinstated the 10% addition to the returned turnover made by the assessing authority. The penalties imposed were reduced, and the Court emphasized the Tribunal's role as the final fact-finding authority. The revisions challenging these decisions were dismissed, with the High Court finding no errors of law in the Tribunal's rulings. en-us Fri, 13 Aug 1993 00:00:00 +0530 Wed, 27 Nov 2013 17:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159591 The Kerala High Court upheld the decision of the Sales Tax Appellate Tribunal in a case concerning the assessment of turnover for the year 1985-86 under the Kerala General Sales Tax Act, 1963. The Court affirmed the rejection of accounts due to discrepancies found during an inspection and reinstated the 10% addition to the returned turnover made by the assessing authority. The penalties imposed were reduced, and the Court emphasized the Tribunal's role as the final fact-finding authority. The revisions challenging these decisions were dismissed, with the High Court finding no errors of law in the Tribunal's rulings. Case-Laws VAT and Sales Tax Fri, 13 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159591