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2009 (11) TMI 838 - KERALA HIGH COURTWhether there is any justifiable evidence to assess first sale of liquor on the respondent? Held that:- In this case the actual accounts maintained by the respondent and seized by the income-tax authorities were transmitted to sales tax authorities for the purpose of assessment of escaped turnover. In fact, the assessing officer verified purchase details of liquor by assessee from authorised channel, that is the Beverages Corporation and found that the excess quantity sold is liquor purchased clandestinely from illicit sources. We are of the view that the assessee cannot object against Department relying on their accounts maintained in the seized computer. In fact, the first appellate authority took a reasonable stand by giving opportunity to the assessee to prove before the assessing officer that the turnover found in the computer statements covers even the disclosed turnover for the purpose of avoiding duplicity. Thus there was no justification for the Tribunal to interfere with the first appellate authority's order. We, therefore, allow the revision cases filed by the State by reversing the majority order of the Tribunal for both the years and by restoring the appellate authority's order remanding the matter.
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