The appeals filed by the assessee against the said assessment orders were dismissed by the Appellate Assistant Commissioner of Agricultural Income tax and Sales Tax, Kozhikode.
He did number, however, file any return for the year 1971 72.
154/77 and T.R.C. No.
He claimed that he was liable to be taxed at one per cent on the taxable turnover relating to the purchase of ornaments and other articles of gold purchased by him under Section 5 1 of the Act read with Entry 56 of the First Schedule to the Act companytending that the goods in question companystituted bullion and specie.
The assessee filed appeals before the Appellate Tribunal.
2,73,616.92 for the year 1970 71 and Rs.
The revision petitions preferred by the Department before the High Court against the orders of the Tribunal were dismissed following the decision of that Court in Deputy Commissioner of Sales Tax v. M s. G.S. Pai Co. I.L.R.But the Sales Tax Officer, Badagara determined the taxable turnover at Rs.
The assessee Kelappan since deceased who was a dealer in ornaments and other jewels made of gold had filed a return showing a taxable turnover of Rs.
13,757.65 for the year 1970 71.
Venkataramiah, J. These appeals by certificate are filed against the judgment and order dated November 6, 1978 of the High Court of Kerala in T.R.C. No.
155/77 which arose out of sales tax assessment proceedings under the Kerala General Sales Tax Act, 1963 hereinafter referred to as the Act for the years 1970 71 and 1971 72 respectively.
