{"id":109031,"date":"2008-09-30T00:00:00","date_gmt":"2008-09-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-k-k-gopalan-company-vs-state-of-kerala-on-30-september-2008"},"modified":"2015-10-14T16:34:18","modified_gmt":"2015-10-14T11:04:18","slug":"ms-k-k-gopalan-company-vs-state-of-kerala-on-30-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-k-k-gopalan-company-vs-state-of-kerala-on-30-september-2008","title":{"rendered":"M\/S. K.K. Gopalan &amp; Company vs State Of Kerala on 30 September, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S. K.K. Gopalan &amp; Company vs State Of Kerala on 30 September, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 4 of 2006()\n\n\n1. M\/S. K.K. GOPALAN &amp; COMPANY,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                       ...       Respondent\n\n                For Petitioner  :SRI.E.P.GOVINDAN\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice THOMAS P.JOSEPH\n\n Dated :30\/09\/2008\n\n O R D E R\n               H.L.DATTU, C.J. &amp; THOMAS P.JOSEPH, J.\n                       -------------------------------------------\n                             S.T.Rev.No.4 of 2006\n                        ------------------------------------------\n                  Dated, this the 30th day of September, 2008\n\n                                    ORDER\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>              The orders passed by the Sales Tax Appellate Tribunal,<\/p>\n<p>Additional Bench, Palakkad in T.A.No.685 of 2004 dated 21st May, 2005 is<\/p>\n<p>the subject matter of this revision petition at the instance of the assessee<\/p>\n<p>who is a dealer registered both under the provisions of the Kerala General<\/p>\n<p>Sales Tax Act, 1963 (&#8216;KGST Act&#8217; for short) and the Central Sales Tax Act,<\/p>\n<p>1956 (&#8216;CST Act&#8217; for short).\n<\/p>\n<p>              (2) The relevant assessment year is 1999-2000.<\/p>\n<p>              (3)   The assessee is a dealer in arecanut, pepper, etc. at<\/p>\n<p>Pazhanji, Thrissur District.     The goods dealt with by the assessee are<\/p>\n<p>taxable at the last purchase point within the State.<\/p>\n<p>              (4) The assessee had filed its annual returns for the<\/p>\n<p>assessment year 1999-2000 as nil returns.\n<\/p>\n<p>              (5) The assessing authority after rejecting the returns so filed<\/p>\n<p>by the assessee had issued a pre-assessment notice. According to him, the<\/p>\n<p>entire closing stock held by the assessee for the assessment year 1999-2000<\/p>\n<p>in the books of accounts must have been sold by the assessee and having<\/p>\n<p>S.T.Rev.No.4 of 2006<br \/>\n<span class=\"hidden_text\">                                          2<\/span><\/p>\n<p>come to this conclusion has assessed the tax liability of the assessee under<\/p>\n<p>the provisions of the KGST Act by making certain additions to the closing<\/p>\n<p>stock and fixing the taxable turnover in a sum of Rs.7,33,610\/-. This was<\/p>\n<p>objected to by the assessee both before the first appellate authority and<\/p>\n<p>before the Tribunal.    Before the Tribunal the attempt of the assessee was<\/p>\n<p>failed. Therefore, the assessee is before us in this revision petition.<\/p>\n<p>              (6) The assessee has framed the following questions of law<\/p>\n<p>for our consideration and consequential decision. They are as under:<\/p>\n<blockquote><p>               &#8220;i. Whether on the facts and in the circumstances of<\/p>\n<p>        the case the Tribunal was justified in dismissing the appeal<\/p>\n<p>        filed by the petitioners.\n<\/p><\/blockquote>\n<blockquote><\/blockquote>\n<blockquote><p>               ii. Whether on the facts and in the circumstances of<\/p>\n<p>        the case the Tribunal was justified in confirming the<\/p>\n<p>        assessment of closing stock held by the petitioners. Has not<\/p>\n<p>        the Tribunal committed an error in confirming the<\/p>\n<p>        assessment order when the sale was proved?<\/p>\n<\/blockquote>\n<blockquote><p>               iii. Whether on the facts and in the circumstances of<\/p>\n<p>        the case the Tribunal was justified in not considering the<\/p>\n<p>        form 25 declarations and books of accounts for the<\/p>\n<p>        subsequent years 2000-2001 and 2001-02 submitted by the<\/p>\n<p>        petitioners supporting their case.\n<\/p><\/blockquote>\n<p>S.T.Rev.No.4 of 2006<br \/>\n<span class=\"hidden_text\">                                        3<\/span><\/p>\n<p>               iv. Whether on the facts and in the circumstances of<\/p>\n<p>       the case the Tribunal was justified in not appreciating the<\/p>\n<p>       peculiar business transaction at Kokkalai market, Thrissur.<\/p>\n<p>       Has not the Tribunal committed an error in analysing the<\/p>\n<p>       facts of the case.\n<\/p>\n<\/p>\n<p>               v. Whether on the facts and in the circumstances of<\/p>\n<p>       the case the Tribunal was justified in shifting the burden of<\/p>\n<p>       proof of sale on the petitioners. Is it  not the duty of the<\/p>\n<p>       revenue to prove a completed sales, before subjecting the<\/p>\n<p>       turnover to tax.&#8221;\n<\/p>\n<p>             (7) The assessee, as we have already stated, is a dealer in<\/p>\n<p>betel nuts and pepper. He is also an agent at Kokkalai in Thrissur District.<\/p>\n<p>He not only effects sales of his own but also through his agent. He also<\/p>\n<p>purchases betel nuts and pepper both intra and inter state purchases. The<\/p>\n<p>opening stock for the assessment year in question was 46,515 Kgs. valued<\/p>\n<p>at Rs.13,36,209\/-.\n<\/p>\n<p>             (8)    It was the specific case of the assessee before the<\/p>\n<p>assessing authority that though he had an opening stock of 46,515 Kgs. of<\/p>\n<p>betel nuts and 2000 Kgs. of pepper, he had not effected any sales during the<\/p>\n<p>relevant assessment year.\n<\/p>\n<p>             (9) The assessing authority, without there being any basis<\/p>\n<p>whatsoever and on mere presumptions and surmises, comes to the<\/p>\n<p>S.T.Rev.No.4 of 2006<br \/>\n<span class=\"hidden_text\">                                          4<\/span><\/p>\n<p>conclusion that the assessee must have sold the betel nuts and pepper during<\/p>\n<p>the relevant assessment year. For the aforesaid conclusion the assessing<\/p>\n<p>authority has not indicated any basis whatsoever. The assessing authority&#8217;s<\/p>\n<p>presumption is that betel nuts and pepper are normally not kept without<\/p>\n<p>being sold by an assessee. However, it was the stand of the assessee before<\/p>\n<p>the assessing authority that during the assessment year in question since the<\/p>\n<p>price of betel nuts and pepper had fallen down, he had not effected any<\/p>\n<p>sales.\n<\/p>\n<p>              (10)  In our opinion, even for passing the best judgment<\/p>\n<p>assessment, there must be a basis and that cannot on mere whims and<\/p>\n<p>fancies. No doubt there can be a little bit of guess work, but that cannot be<\/p>\n<p>on mere whims and fancies.\n<\/p>\n<p>              (11)   In the instant case, as we have already stated, the<\/p>\n<p>assessing authority did not have any material before him to come to the<\/p>\n<p>conclusion that the assessee, for the assessment year 1999-2000, had<\/p>\n<p>effected sales of 46,515 Kgs. of betel nuts and 2000 Kgs. of pepper. This<\/p>\n<p>order of the assessing authority was confirmed by the first appellate<\/p>\n<p>authority and by the Tribunal.\n<\/p>\n<p>              (12)   Having gone through the orders passed by all the<\/p>\n<p>authorities under the Act, we are of the firm opinion that none of the<\/p>\n<p>S.T.Rev.No.4 of 2006<br \/>\n<span class=\"hidden_text\">                                         5<\/span><\/p>\n<p>authorities have considered the case of the assessee in a proper perspective.<\/p>\n<p>              (13) Therefore, while allowing this revision petition, we set<\/p>\n<p>aside the orders passed by the assessing authority as confirmed by the first<\/p>\n<p>appellate authority and by the Tribunal.\n<\/p>\n<p>              (14) Consequently,I.A.No.188 of 2006 stands rejected.<\/p>\n<p>              Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                      (H.L.DATTU)<br \/>\n                                                    CHIEF JUSTICE<\/p>\n<p>                                                  (THOMAS P.JOSEPH)<br \/>\n                                                        JUDGE<br \/>\nvns<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S. K.K. Gopalan &amp; Company vs State Of Kerala on 30 September, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 4 of 2006() 1. M\/S. K.K. GOPALAN &amp; COMPANY, &#8230; Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY &#8230; Respondent For Petitioner :SRI.E.P.GOVINDAN For Respondent :GOVERNMENT PLEADER The Hon&#8217;ble the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-109031","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. K.K. 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