1993 (11) TMI 206

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....r the Kerala General Sales Tax Act. In this revision, she assails the order passed by the Sales Tax Appellate Tribunal, Additional Bench, Kottayam, dated March 27, 1992 in T.A. No. 266 of 1991. The respondent is the State. The assessee is a dealer in arrack. We are concerned with the assessment year 1987-88. During the year, the officials of the Sales Tax Department inspected the business place of....

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....e assessee before the Deputy Commissioner of Agricultural Income-tax and Sales Tax, Kottayam, who, by order dated February 28, 1991, affirmed the compounding proceedings and held that the compounding fee of Rs. 1,00,000 was levied properly. Pages 279 to 283 of the assessment records contain the order passed by the Deputy Commissioner of Sales Tax. It is evident that the books of accounts and the r....