1990 (10) TMI 355

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....revisions is the same person, who is an assessee under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. In the revisions the challenge is against the common order passed by the Sales Tax Appellate Tribunal, dated August 4, 1989. Admittedly, the revision petitioner was assessed on a best of judgment basis both under the State Act and under the Central Act. He preferred....

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....ore the Tribunal stating that he was under treatment from February 26, 1982 to March 8, 1982. The said certificate is dated June 20, 1989. The Appellate Tribunal declined to consider the said certificate. It was held that there is no reason to interfere with the orders passed by the first appellate authority and the appeals were dismissed. It is thereafter, the assessee has come up in revisions. ....