1997 (2) TMI 528

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...., 1963. The revision-petitioner is a partnership-firm in the name and style of Hotel Green Park at Kottayam, engaged in the business of sale of cooked food as well as foreign liquor. For the assessment year 1991-92, the petitioner filed a return declaring total and taxable turnover of Rs. 41,00,707.05 and Rs. 22,23,164.95 respectively. The assessing authority did not accept the books of accounts a....

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.... liable to pay sales tax on the turnover of second sale of foreign liquor. Learned counsel also submitted that the stock variation in foreign liquor found at the time of inspection conducted by the department on June 24, 1991 was only shortage of small quantities and that in view of the decision of this Court in Kuruvila Chacko v. State of Kerala [1991] KLJ (TC) 665, no tax can be levied in respec....

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....t find any illegality in the order of the Tribunal in sustaining the rejection of the accounts. 4.. Regarding the quantum of addition sustained by the Tribunal also we do not find any illegality or impropriety. The Tribunal has noted that the inspecting authority in the inspection conducted on June 24, 1991 found that the petitioner had made manipulations in the sale bills issued on June 24, 19....

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....o the shortage of various items of liquor, ends of justice will be met by sustaining an addition of 2.5 per cent of the sale turnover of liquor and 20 per cent of the sales turnover of soft drinks. The decision of this Court in Kuruvila Chacko's case [1991] KLJ (TC) 665 was a case of shortage simpliciter and there were no other irregularities in that case. In the instant case, as already stated, t....