2007 (6) TMI 562

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....n petition is filed against the orders passed by the Kerala Sales Tax Appellate Tribunal, Palakkad in T.A. No. 237 of 2006, dated 21st March 2007, for the assessment year 1997-98. 2. The assessee before us is a dealer registered under the provisions of the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act. Petitioner is engaged in the business of sale of marble slabs and tiles, g....

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.... the assessing authority and has reduced the addition made by the assessing authority by two times of the suppression detected by the Intelligence Wing of the Department. 5. Not being satisfied with the order so passed by the first appellate authority, the assessee had carried the matter by way of second appeal before the Sales Tax Appellate Tribunal. The Tribunal once again taking into conside....

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....ty proceedings when the same is not having any rational nexus to the available materials on record? C) In Annexure-3 order, the Tribunal has specifically found that the addition sustained in the 1st appeal is on the higher end and excessive. In such circumstances, whether the Tribunal was justified in fixing the quantum of addition as one and half times, the suppression detected, that too....

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....r us to interfere in a revision filed under Section 41 of the Act, the Tribunal must have either erroneously decided the question of law or failed to decide the question of law. 10. In the present case, the above ingredient is not present before us. The Tribunal, while allowing the appeal filed by the assessee, has only reduced the addition made by the assessing authority to one and half times ....