1987 (7) TMI 550

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.... Kerala General Sales Tax Act (in short, "the Act"). He is a hotelier. We are concerned with the assessment year 1978-79. The controversy is relating to the taxable turnover of Rs. 76,840. The assessee had a recalcitrant tenant, one Vaidyanatha Iyer, who was a dealer in automobile parts. *Special leave petition by the State against this judgment was dismissed by the Supreme Court on 2nd May, 19....

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....th. This plea was rejected by the assessing authority and in appeal the Appellate Assistant Commissioner accepted the plea of the assessee that he is not a dealer in automobile parts and since the assessee could not keep the goods for a long time, he sold it for the price obtained by him. Aggrieved by this order of the Appellate Assistant Commissioner, the Revenue filed an appeal before the Sales ....

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....f passing the order, the matter is not adjudicated by the Appellate Tribunal. This is a clear legal error. We should say that the Appellate Tribunal abdicated its duty in not adjudicating the plea raised in the cross objections, that the assessee is not a dealer. 2.. Counsel for the assessee (revision petitioner) submitted that on the findings entered by the authorities below, it is self-eviden....