1996 (9) TMI 594

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Revenue has brought this revision case under section 41 of the Kerala General Sales Tax Act, 1963, asking us almost in disguise to reappreciate the factual position in regard to which the Tribunal is the final authority and that too as to whether the assessee carried on the business of manufacture of bricks. 2.. The limits of our statutory jurisdiction under section 41 of the Act is only to f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ricks manufacturing is carried out from October to June. Consistently the assessee had contended that he has no brick business and he is not a brick dealer.   4.. Then what we get is the conduct of local enquiry regarding the dealer and an understanding therefrom that the assessee was doing business at Kolencherry during 1984-85 and also in 1985-86 and 1986-87. This was also at Naduvannoor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ank for business and it was revealed in the local enquiry that he was conducting business. The appellate authority rejected the contention of the assessee that he was actually an employee in Telco, Alwaye with a remark that the evidence of a certificate that the assessee was an employee in Telco, Alwaye could not be evidenced that he had done the business. Similarly the certificate of the Panchaya....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Apart from the position that these are questions purely of facts, certain factual aspects staring in the face of the record, even if the question is left to us to consider on our own was justified reluctance to interfere in the matter. The material on record shows that the assessee is actually employed as a welder in a well-known industrial concern in the name and style of Telco at Alwaye. The cer....