2016 (2) TMI 1018

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....na Devi for the respondent JUDGMENT Heard Smt.Shoba Annamma Eapen, learned Senior Government Pleader appearing for the appellant/State and Adv.K.N.Sreekumaran appearing for the respondent. 2. This revision under Section 41 of the Kerala General Sales Tax Act, 1963 is by the Revenue against concurrent decisions of the first appellate authority and the Tribunal holding against the Revenue in matt....

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....red in its favour by the decision of this Court in Tamil Nadu News Print and Papers Ltd. v. State of Kerala (O.T.Rev.No.9 of 2012). The Tribunal affirmed the said view. 3. The learned Senior Government Pleader argued that a decision in the aforesaid line could have been arrived at by the first appellate authority and the Tribunal only after assessing the records, documents and other evidences and....

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....ereby the appellate authority authorizes the assessing authority to put up a report for consideration, necessarily pre-supposes that such report will have to be placed only after verification of records, documents and other evidences. This rule is the device by which the appellate authority's work as such gets reduced, unless, of course, the report of the assessing authority gets attacked befo....