T.R.C No. 276 of 2002 · Kerala High Court
Case at a glance
Provisions considered
- Kerala General SalesTax Act, 1963 s. 41(1)
Key paragraphs
- Para 33. Having gone through the questions of law framed by the assessee, we are of the opinion that they are not in the nature of questions of law, butthey are pure questions of facts.
- Para 44. The parameters of the revisional powers of this Court is limited. ThisCourt can entertain a revision petition filed against the orders passed by the Tribunal only if the Tribunal fails to decide or erroneously decided the question T.R.C.No.276/20022of law. The decision of the Tribunal…
Judgment
H.L.DATTU, C.J. & K.T.SANKARAN, J. ------------------------------------------ T.R.C.No.276 of 2002 ------------------------------------------ Dated, this the 11th day of October, 2007ORDERH.L.Dattu, C.J.The assessee being aggrieved by the orders passed by the Sales TaxAppellate Tribunal in T.A.No.164 of 1999 dated 4th February, 2002 is before usin this revision petition filed under Section 41(1) of the Kerala General SalesTax Act, 1963 ('the Act' for short).
The assessee has framed the following questions of law for ourconsideration and decision. They are as under:
A) Whether on the facts and circumstances of the casehas not the Appellate Tribunal gone wrong in upholding thecontentions of the state and rejecting the accounts of theassessee only for the reason of mis classification of the taxableand non-taxable item, which can be ascertained from the booksalone?B) Whether the assessing authority is justified in rejectingthe books of accounts for a reason of low gross profit concededby the assessee?C) Has not the Tribunal went wrong in upholding thecontention that the additions made on the reason of nonmaintenance of stock inventory in a retail stationary shop?D) Has not the Appellate Tribunal gone wrong inupholding the additions made by the assessing authority to thetune of 27.08% of taxable turnover?
Having gone through the questions of law framed by the assessee, we are of the opinion that they are not in the nature of questions of law, butthey are pure questions of facts.
The parameters of the revisional powers of this Court is limited. ThisCourt can entertain a revision petition filed against the orders passed by the Tribunal only if the Tribunal fails to decide or erroneously decided the question T.R.C.No.276/20022of law. The decision of the Tribunal is purely based on facts and it is borne outfrom the assessment records. T5. Therefore, no question of law would arise for consideration anddecision of this Court. Accordingly, the revision petition requires to be rejectedand it is rejected. Consequently, C.M.P.No.4710 of 2002 is also dismissed. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (K.T.SANKARAN) JUDGE vns
Questions this judgment answers
Which statutory provisions did this judgment involve?
Kerala General SalesTax Act, 1963 — s. 41(1).
Which court decided this case, and when?
Kerala High Court, on 11 Oct 2007. The bench was K T SANKARAN.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.