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2000 (8) TMI 1070

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....ration 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 for the warehouses and FL-1 licence ....

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....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 registered dealer to whom sales o....