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2016 (12) TMI 463 - KERALA HIGH COURTRate of tax - Petitioner being a presumptive tax dealer is liable to pay only tax @ 0.5% on the turnover if the turnover is less than 60 lakhs. However, the assessment is made by charging tax @13.5% - Held that: - Perusal of Ext.P3 order would indicate that the assessing officer had taken such a view on the following facts (1) The dealer has produced only photo copy of 4 invoice along with the reply. He has not produced the originals for verification since he claim that the purchase was made by their associate concerns Mookken Devassy, Palarivattom; (2) On verification of the photo copies of the invoice produced the means of transport (vehicle no.) were not endorsed in invoice. Accordingly the photo copy of the bill is seemed to be not genuine. Particularly the transport as per the documents were commenced from Muvattupuzha to Palarivattom in a distance of 30 kilometer and the journey to be performed in a carrier vehicle. When such a view had been taken by the assessing authority, I do not think that this Court will be justified in considering the claim made by the petitioner on merits. Petitioner will have to challenge the aforesaid findings in a properly constituted appeal. Hence, I do not think that this Court is justified in interfering with the matter bypassing the appellate remedy available to the petitioner - petition allowed - petitioner allowed to prefer an appeal.
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