1996 (7) TMI 542

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....eign liquor in FLR No. 130 in Angamaly for 1992-93. For the assessment year 1992-93, he filed a return in time and claimed exemption on the entire turnover as the complete stock was purchased from the Kerala State Beverages Corporation. According to him, he produced the books of accounts before the assessing officer. On November 30, 1995, the assessing authority passed exhibit P1 assessment order....

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....turnover of liquor. 2.. Taking into consideration all the above facts, I think interest of justice will be served if an opportunity is given to the petitioner to appear before the first respondent and to substantiate his contentions by producing all documents including accounts and furnishing the relevant details. The petitioner or his authorised representative will appear before the first respon....