2014 (1) TMI 1207

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....C.No.144 of 2001, dated 21.10.2002. 2. The appellant is a dealer in arrack licensed under the Kerala Abkari Act. The relevant assessment year is 1991-92. It is an admitted fact that the dealer for the purpose of sale of arrack had to purchase arrack only from the Kerala State Beverages Corporation (for short, 'the Beverages Corporation'). After completion of the assessment proceedings for the a....

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....y, inter alia, bringing to its notice that the sealed bottles were opened and arrack was filled in unsealed small bottles for the purpose of convenience of supply to the customers, which is evident from the fact that both the shortage and the excess are of equal quantity. The assessing authority had not accepted the explanation tendered by the appellant/assessee and has concluded that there is sup....

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.... addition by three times from six times, accordingly, had quantified the turn-over of the appellant/assessee and also the tax liability both on the Sales Tax as well as on the turn-over tax. 5. Aggrieved by the said order passed by the First Appellate Authority, the appellant/assessee was before the Tribunal. The Tribunal by its order dated 08.12.2000 has confirmed the order passed by the First....