2 SCR 274 The following Order of the Court was delivered These appeals, by special leave, arise from the judgment of the Division Bench of the Kerala High Court dt.
But on revision as stated earlier, the High Court held that though the burden was on the assessee to establish that the income derived by sales of the books during the assessment years was utilised during that year for charitable purpose, the assessee did number discharge that burden and that, therefore, the appellant was number entitled to the exemption.
On appeal, the Assistant Appellate Commissioner by his proceedings dt.
The Sales Tax Officer by his order dt.
August 16, 1983 assessed sales to sales tax the income derived by the appellant from the sales of the books excluding the income actually utilised for charitable purpose.
April 23,1985 companyfirmed that order.
February 20, 1989, in further appeal brought before it, accepted the case of the appellant and reversed the decisions of the lower Authorities and held that the entire income derived during the assessment years went towards utilisation of charitable purpose and therefore, remitted the matter to the Sales Tax Officer for reconsideration in the light of the decision of the Tribunal.
However, the Tribunal by its order dt.
1994 SUPPL.
February 20, 1989 in T.R.C. 213.14/87 which relate to the assessment years 1981 82 and 1982 83.
