ORDER

Vinod Chandran, J.

Revision by the State, against the order of the Tribunal which upheld the order of the first appellate authority reversing the assessment made for the year 2010-11. The assessee, the respondent herein, filed an annual return reporting purchases lesser than that shown in the Trading and Profit and Loss account. The undisclosed purchase was also discernible from the audit report. Notice was issued for re-opening the self-assessment made under Section 21 of the Kerala Value Added Tax Act , 2003 ['KVAT Act' for brevity], pointing out two defects, one purchase suppression and the other discount claimed not being supported by sufficient materials.

2. The re-assessment was completed by Annexure-A, allowing the discount claimed based on the evidence produced; but, however, adding the purchase suppression to the turnover along with 25% gross profit (GP). In fact, before the Assessing Officer though the assessee had sought for time to proffer explanation regarding the difference in purchase, nothing was furnished.

3. Before the first appellate authority, the assessee admitted that certain purchases were not included in the monthly return and produced the bill for the s