THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. KANNAN DEVAN HILLS PLANTATIONS COMPANY PVT. LTD.,

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR.JUSTICE T.V.ANILKUMAR

90% of the said turnover as liable to tax on purchases made, under Section 6(2) of the KVAT Act. An equal addition was made towards probable omissions and suppression. The total turnover on best judgment came to Rs.12,68