ORDER

H.L.Dattu, C.J.

The State being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode in T.A.No.272 of 1996 dated 18th September, 2000 has presented this tax revision case before us.

(2) The Revenue has raised the following questions of law for our consideration and decision. They are as under:

a) Is not the Tribunal in error in interfering with the well considered orders of the lower authorities, without assigning any reasons to displace those orders? Is not the exercise of the second Appellate Jurisdiction by the Tribunal in the instant case perverse and illegal?

b) After confirming the rejection of the accounts of the assessee by the Tribunal, is the Tribunal justified in remitting the addition to the actual amount of suppression detected thereby making the assessment not a best judgment assessment at all?”

(3) The assessee being aggrieved by the orders passed by the assessing authority and the first appellate authority for the assessment year 1993-94, had filed second appeal before the appellate Tribunal in T.A.No.272 of 1996. The Tribunal by its order dated 18th September, 2000 has disposed of the appeal by a cryptic order. Aggr