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TMI Blog2008 (12) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is whether the Sales Tax Appellate Tribunal, Kottayam, was justified in confirming the assessment of purchase turnover of gold valuing Rs. 1,62,30,263.70 under section 5A of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as, "the Act"). We have heard senior counsel appearing for the petitioner and Government Pleader appearing for the respondent. The assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rala General Sales Tax Rules (hereinafter referred to as, "the Rules") because the address of the suppliers are not available in the three purchase bills. The bills contain only the names and the address shown is that of the petitioner's shop. The purchase bills are in the name of individual sellers who have no connection with the firm except the fact that they are close relatives of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purchase bills before us which do not even contain the details of the articles purchased and the bills are also not in conformity with rule 32(12A) of the Rules. Therefore, the contention of the petitioner that the purchase is of new gold ornaments from three individuals does not stand proved. Besides this, if the claim of the petitioner that what is purchased is new jewellery is correct, all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion between the partner and the family members to avoid tax liability. We do not think we should recognise this arrangement and help evasion of tax. Further, when gold jewellery is purchased from individuals who are only users, it should be taken as old gold jewellery and not new gold jewellery as claimed by the petitioner. Moreover, no evidence was made available by the petitioner to establish th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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