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IN THE HIGH COURT OF KERALA AT ERNAKULAM
Dr. A.K.Jayasankaran Nambiar, Mr. Syam Kumar V.M., JJ
M.A.K AZAD, PROPRIETOR, INTERNATIONAL TRADE LINKS – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. overview of the assessment and its disputes. (Para 1 , 2 , 3 , 4 , 5) |
| 2. issues and arguments raised concerning taxation rights. (Para 6 , 8 , 9) |
| 3. court's findings and directives for remand. (Para 10 , 11 , 12) |
J U D G M E N T
============
Dr. A.K.Jayasankaran Nambiar, J.
These S.T.Revisions are filed by the revision petitioner aggrieved by the common order dated 08.12.2020 in T.A.Nos 1/2012, 2/2012 and 42/2015 before the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Ernakulam. As the revision petitions impugn the common order of the Tribunal, they are taken up for consideration together and dispose by this common judgment.
2. The brief facts necessary for disposal of these revision petitions are as follows:
The revision petitioner-assessee was a dealer in wheat, rice and pulses and registered as such on the roles of the Commercial Tax Officer, Tripunithura. The issues involved pertain to the assessment years 1998-99, 1999-2000 and 2000-2001 under the KGST Act .
3. The place of business of the revision petitioner was inspected by the Investigating Branch of Intelligence Wing of the Sales Tax Department on 02.02.2001, based on which
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