https://www.taxtmi.com/caselaws?id=164478 The High Court of Kerala allowed the State's sales tax revision cases, overturning the Sales Tax Appellate Tribunal's decision in favor of the respondent-assessee for sales tax assessments in 1999-2000 and 2000-01. The Court supported the assessing officer's reliance on seized computer statements showing discrepancies in liquor sales, rejecting the Tribunal's view that only the State Beverages Corporation could make the first sale of liquor in Kerala. Emphasizing the need for assessments based on positive evidence, the Court reinstated the first appellate authority's remand order for further consideration, finding the Tribunal's decision unreasonable. en-us Mon, 30 Nov 2009 00:00:00 +0530 Tue, 21 Oct 2014 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164478 The High Court of Kerala allowed the State's sales tax revision cases, overturning the Sales Tax Appellate Tribunal's decision in favor of the respondent-assessee for sales tax assessments in 1999-2000 and 2000-01. The Court supported the assessing officer's reliance on seized computer statements showing discrepancies in liquor sales, rejecting the Tribunal's view that only the State Beverages Corporation could make the first sale of liquor in Kerala. Emphasizing the need for assessments based on positive evidence, the Court reinstated the first appellate authority's remand order for further consideration, finding the Tribunal's decision unreasonable. Case-Laws VAT and Sales Tax Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164478