1998 (9) TMI 625

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....m is a dealer under the Kerala General Sales Tax Act, 1963. Petitioner-firm has been carrying on business mainly in coconut oil. For the assessment year 1986-87 the petitioner filed annual return in form No. 8 for the purpose of assessment before the first respondent showing the total turnover as Rs. 2,35,28,132.42 and taxable turnover as Rs. 1,77,14,254.60. Subsequently the petitioner filed revis....

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....ner that some bona fide mistakes crept in while filing the return in form No. 8 for the first time. Learned counsel appearing for the petitioner would also place reliance on the rulings of the apex Court reported as State of Madras v. Jayaraj Nadar Sons [1971] 28 STC 700 and Vishnu Traders v. Rajasthan Sales Tax Tribunal [1990] 77 STC 10 (Raj). 3.. Learned Government Pleader appearing for the r....

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....circumstances this Court exercising jurisdiction under article 226 of the Constitution of India may not interfere and set aside the impugned orders. 4.. As narrated above the petitioner first submitted a return in form No. 8 declaring the total taxable turnover. Thereafter petitioner again filed another revised return in form No. 8 suo motu long before the commencement of the assessment proceed....