1979 (2) TMI 189

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....urt was delivered by GOPALAN NAMBIYAR, C.J.-This tax revision is preferred by the State against the decision of the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode. The assessment year with which we are concerned is 1971-72. The assessee is a dealer in pepper, ginger and arecanuts. He claimed exemption in respect of a turnover of Rs. 5,45,406.90 as representing transactions of interSt....

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....or the articles in question in respect of which deduction from turnover was claimed. They were of the view that the assessee's case that the purchases were actually effected from Mahe could not be believed or accepted. On further appeal by the assessee, the Sales Tax Appellate Tribunal noticed that the assessee had produced the books of account, bills, vouchers and other documents to prove the pur....

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....ded before us that the approach of the Tribunal has been vitiated as it dismissed out of consideration a very relevant and material circumstance, namely, whether the purchases in question could possibly have been made from the Mahe markets as claimed by the assessee. We are impressed by this contention raised by the learned Government Pleader. We think the Tribunal was wrong in ruling out as irrel....