JUDGMENT K. S. PARIPOORNAN, J. - The revision - petitioner is an assessee 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 the said fact. On this basis, the Appellate Tribunal held that the assessee-revision petitioner is not entitled to exemption. The assessee has come up in revision. We heard counsel. Shri. Jose Joseph, learned advocate for the revision - petitioner, contended that the Appellate Tribunal was in error in denying exemption on the turnover of Rs. 94,846.72. Counsel argued that though the turnover related to the previous year 1981-82, pattials were received by the assessee only during the assessment year 1982-83, and so it could be included only in the year 1982-83 and the exemption claimed on that basis, We see no force in this plea. This plea was not put forward before the Appellate Tribunal. Be that as it may, it is a matter of evidence that goods were sent during the year 1981-82 and pattials 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 to plead and prove the same. As admittedly the declarations themselves showed that the turnover related to the assessment year 1981-82, the Appellate Tribunal was justified in denying the relief. There is no error of law in the order of the Appellate Tribunal, dated March 27, 1989. The revision is without merit. It is dismissed. Petition dismissed.