1993 (6) TMI 242

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.... K.S. PARIPOORNAN, J.-The Revenue is the petitioner herein. The respondent herein is an assessee under the Kerala General Sales Tax Act. She is a dealer in rice and allied goods at Thiruvananthapuram. She did not disclose inter-State sales. But the check-post declarations pointed out unaccounted inter-State sales amounting to Rs. 1,45,985.79. It was brought to tax under the Central Sales Tax Act....