1993 (3) TMI 337

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....sessee under the Kerala General Sales Tax Act, 1963. The respondent is the Revenue. The matter relates to the sales tax assessment of the assessee for the year 1986-87. The assessee is a dealer in gunny bags. It effected consignment sales of gunnies. The Sales Tax Officer found that the assessee made purchases from unregistered dealers. It was held that the purchase turnover from unregistered deal....

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....89,029.22. The taxable turnover was refixed. 2.. The Revenue as well as the assessee felt aggrieved by the said decision of the Deputy Commissioner (Appeals). Both of them filed appeals before the Sales Tax Appellate Tribunal. The Appellate Tribunal reversed the decision of the Deputy Commissioner (Appeals) and upheld the order of the assessing authority. The appeal filed by the Revenue was all....

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....is considered to be filed only against one of the orders, since the order passed in the appeals is a composite one, the non-filing of a revision from the other order will render the revision filed as not maintainable and barred by rule of res judicata. 4.. On the merits, we find that the composite order passed by the Sales Tax Appellate Tribunal, dated May 16, 1991, is unassailable. The plea of....

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.... arrived at by the first appellate authority, stating that a portion of the purchases were made from registered dealers and it is only a portion of purchases from unregistered dealers that could be brought to tax was not based on sound data and the data given by the dealer are not believable. Again in paragraph 8 of the order, the Appellate Tribunal has categorically stated that the plea of the de....