Aggrieved, the appellant challenged the said order of assessment by means of a Writ Petition before the High Court of Kerala, bu the same was dismissed and a Writ Appeal against the said decision at the Learned Single Judge preferred before the Division Bench of the High Court also came to be dismissed by the judgment under appeal.
The final sales tax assessment of the appellant for the year 1987 88 was companypleted by an order dated November 30, 1989.
According to t he appellant, it purchases arecanuts locally and after processing them dispatches the same to agents in the North Indian States for sale on companysignment who effect sales according to the market trends and render accounts, sales statements to the appellant.
Drafts or cheques for sale proceeds less expenses and companymission are also sent simultaneously and the appellant has been paying sales tax for each month by working out the purchase value involved in the sales effected by the agents monthly.
J This Civil Appeal is directed against the judgment dated 26th June, 1992 passed by the High Court of Kerala.
While passing the assessment order the sales Tax Officer disallowed the companytention of the appellant that closing stock valued at Rs.
for the Respondents J U D G M E N T The following Judgment of the Court was delivered N.KHARE.
11,963.00.
1,79,400.00 and surcharge at Rs.
