2000 (8) TMI 1070

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is a Government of Kerala Corporation engaged in marketing of Indian Made Foreign Liquor. The main activity of the petitioner is wholesale distribution of IMFL after buying it from manufacturers from outside Kerala. The assessment in question pertains to the year 1987-88. During that year, the petitioner had 4 warehouses and 14 retail shops in Kerala. The petitioner was granted FL-9 licence fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rst sales of liquor effected from warehouses to licensed dealers who were registered dealers under the KGST Act. According to the petitioner, the Rules did not provide any statutory form of declaration to establish first sales of IMFL made to registered dealers in Kerala which attract tax at 45 per cent. Therefore, the petitioner designed a declaration which contained all the details regarding the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ph 5 of the judgment, it is stated that the appellant could not produce copies of the sale bills for our perusal. In the absence of a prescribed form of declaration, the appellant could have prepared a list of sales to each registered dealer and produced before the assessing authority with copies of registration certificates. The petitioner states that he has filed a declaration form containing al....