2017 (1) TMI 910

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....e respondent ORDER These revision petitions are filed by the Revenue challenging the orders passed by the Kerala Value Added Tax/Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Kozhikode in T.A.(VAT)Nos.91, 45, 89 & 83 of 2014 respectively. 2. The assessee is a dealer in pepper. Proceedings were initiated against the assessee on an allegation of undervaluation and as....

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....in the manner as ordered therein. The Revenue filed appeals before the Tribunal, which by the impugned orders, confirmed the appellate orders. It is these orders, which are impugned before us. 3. We heard the Government Pleader and also the learned counsel appearing for the assessee. 4. Orders impugned would show that the statutory authorities have arrived at a factual finding that the dealer ha....