1984 (6) TMI 203

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....ion of the Kerala Sales Tax Appellate Tribunal dated 22nd January, 1983, in Tribunal Appeal No. 487 of 1980. The short facts could be stated as follows: The petitioner was an assessee to sales tax on the file of the Sales Tax Officer, Vaikom. He is stated to be a dealer in rubber. For the year 1977-78, he returned a turnover of Rs. 21,57,121.56; and with reference to this entire amount he claimed ....

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.... assessee had secreted a book containing a record of clandestine transactions. The inspection of the stock of goods showed suppression of turnover by the assessee. By comparison with the stock on 13th February, 1956, the Sales Tax Officer also found that there was suppression of commission sales on that day. The assessee's explanation that there was no suppression was not accepted. This Court went....

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....ave been suppressed for all these days was held to be arbitrary and bad in law. The suppression in that case was in respect of two transactions; and the assessing authority multiplied it by 82 under the presumption that similar transactions were suppressed for all the 82 days and arrived at the turnover. Such a multiplication is not involved in the case on hand; and that decision is not applica....

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....of 135 per cent of the turnover recorded in the books. The Sales Tax Officer made a reassessment by adding 135 per cent of the turnover of the head office disclosed in the regular books of the office. He then applied the same percentage in regard to the assessment of the turnover of the branch. Similarly, for the assessment year 1956-57 the Sales Tax Officer added to the turnover of the head offic....