TMI Blog2011 (7) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... alty to one and a half times the tax so evaded. The assessing officer is directed to issue revised order in accordance with the above order without any delay. - ST. Rev. No. 94 of 2010 - - - Dated:- 1-7-2011 - RAMACHANDRAN C.N. AND GOPINATHAN P.S. JJ. E.P.Govindan, Smt. G. Deepa and P. Viswambharan for the petitioner Mohammed Rafiq, Government Pleader, for the respondent JUDGMENT This is a revision filed by the petitioner challenging the order of the Sales Tax Appellate Tribunal restoring penalty imposed on the petitioner under section 45A of the Kerala General Sales Tax Act, 1963 for evasion of tax. The petitioner is a bar attached hotel which was engaged in retail sale of liquor in the bar. During the course of shop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in Hindustan Steel Ltd. v. State of Orissa [1970] 25 STC 211 (SC); [1972] 83 ITR 26 (SC), another decision in Commissioner of Sales Tax, U.P. v. Sanjiv Fabrics and Hari Oil General Mills v. Commissioner of Sales Tax, U.P. [2010] 35 VST 1 (SC); [2011] 19 KTR 1 (SC) and a Division Bench judgment of this court in P. D. Sudhi v. Intelligence Officer [1992] 85 STC 337 (Ker) and contended that the Department has not established a case of evasion of tax justifying penalty. The Government Pleader on the other hand contended that the Department has concrete evidence through recovery of 24 original sale bills issued by the petitioner wherein the actual price charged is shown wherefrom the Department worked out the gross profit at 77.7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on price list exhibited in the hotel or the compounding provision contained in section 7 providing for collection of turnover tax on 130-140 per cent of purchase price. In this case the Department has estimated gross profit for the year during which suppression was practised based on the gross profit actually charged by the petitioner in the bills which is much less than the margin provided in the above provision of the Act for payment of turnover tax on liquor at compounded rate. We do not know what more evidence is required than the actual sales bills to make addition of the same percentage of gross profit to the purchase turnover to find out the actual sales turnover on which turnover tax is payable by the petitioner. We find that the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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