1997 (9) TMI 553

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....er in appeal before the Deputy Commissioner (Appeals), Kozhikode who confirmed the order of assessment. On further appeal, the Tribunal granted substantial relief to the assessee. Aggrieved by the above, the Revenue has come up in revision. 2.. The assessee is engaged in the business in foodgrains, edible oil, etc. His business place was inspected by the sales tax authorities on August 30, 1984. Irregularities were noted. On interception of a vehicle carrying goods for the assessee on December 10, 1984 it was found that there was unaccounted purchase of vanaspathy valued at Rs. 6,375. The offence of non-maintenance of true and complete account found out at the time of inspection was admitted by the assessee and it was compounded by imposin....

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.... would submit that the two tests laid down by the Supreme Court in Girdhari Lal Nannelal v. Sales Tax Commissioner, M.P. [1977] 39 STC 30, have been satisfied in the present case and therefore there was no justification in the Tribunal deleting the amount added to the sales turnover on the basis of the income disclosed by the assessee to the income-tax authorities. As mentioned earlier, the income-tax authorities had conducted a raid in the premises of the assessee on February 21, 1985. Thereupon the assessee returned an additional income of Rs. 1,47,979.69 under section 273A of the Income-tax Act. He further stated that during the relevant year he had received income not only from business but also from plying lorries and taxi. A copy of ....

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....finding of the Tribunal that the assessee is entitled to exemption for the sales turnover of Rs. 16,19,912.25 is correct. According to the learned counsel for the assessee, the turnover in respect of which exemption was so claimed related to consignment sales which are inter-State sales. Reliance was placed on photo copies of the agreement dated April 1, 1984 alleged to have been entered into between the assessee and the principal outside the State and also between the assessee and the alleged sub-agent outside the State. The learned Government Pleader points out that the agreement between the principal and the assessee was produced only before the Tribunal. It was not available before the assessing authority. According to the Revenue, ther....