1990 (6) TMI 217

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..... e under the Kerala General Sales Tax Act, 1963. The respondent is the revenue. We are concerned with the assessment year 1982-83. The sole question that arises for consideration is whether the Appellate Tribunal was justified in denying exemption, on the turnover of Rs. 94,846.72. Admittedly the said turnover related to the assessment year 1981-82. The declarations filed in that behalf evidence th .....

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..... als were received only in the year 1982-83. No evidence on this score is seen to have been filed before the Appellate Tribunal. The declarations filed before the authorities showed that the turnover of Rs. 94,846.72 related to the assessment year 1981-82. If that be so, exemption cannot be claimed for the year 1982-83. The assessee was claiming an exemption. The burden of proof is on the assessee .....

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