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2005 (7) TMI 85 - KERALA HIGH COURTOnly contention urged on behalf of the petitioner is that the order of the Settlement Commission has such conclusiveness as would exclude any further proceedings under the KGST (Kerala General Sales Tax Act, 1963) Act, as regards any matter referable to unearthing of the unaccounted business income of the petitioner by the Income-tax Department - profit on the unaccounted turnover - The authorities under the KGST Act cannot be found fault with for having relied on order of the Settlement Commission to determine the suppressed turnover for re-determination of the tax liability under the KGST Act. The action taken under the KGST Act is only to bring the suppressed turnover of the petitioner into the tax net of the State, legitimately, under the KGST Act, by basing such proceedings on the insurmountable fact situation, as to suppressed business income, lawfully determined and settled by the order of the Settlement Commission under the Income-tax Act and determining the suppressed turnover on the basis of such, determination of the suppressed income. Hence, there is no illegality in the orders impugned in this writ petition. – petition dismissed
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