2001 (1) TMI 936

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.... T.R.C. is filed against the order of the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, in T.A. No. 31 of 1999. When the matter came up for admission today, at the agreement of parties, we heard the counsel for the petitioner and the learned Government Pleader on behalf of the respondents. 2.. After reading the order passed by the Appellate Tribunal, we are of the view that ....

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....61 STC 314 (Ker) that the jurisdiction of the Appellate Tribunal is co-extensive with that of the assessing authority. It is true that the appellate authority should not lightly discard findings of fact based on evidence. It is open to the appellate authority to reappreciate the facts and reach a conclusion at divergence with that of the lower authority. Hence it is the duty of the appellate au....