2011 (3) TMI 1433

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..... sel for the Petitioner and learned Government Pleader for the Respondent.   2. After going through the orders and after hearing the Counsel, we do not find any substantial question of law arising in the revision because the Petitioner was found to be involved in suppression in purchase and sales. The assessment was made on estimation basis by adding three times of the value suppressed to the .....

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..... demands raised pursuant to the orders of the Tribunal, we notice that the Asst. Commissioner has charged interest at 65 per cent of the total demand, which is obviously under Section 23(3A) of the Kerala Government Sales Tax Act (hereinafter, referred to as the Act for short). It is not known whether interest is charged on penalty levied under Section 17(5A) of the Act which is the levy made as a .....

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