IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 1ST MARCH 2011 / 10TH PHALGUNA 1932 OT.Rev.No. 24 of 2011() ----------------------- (TA (VAT) NO. 354 OF 2008 OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM.) REVISION PETITIONER/RESPONDENT -------------------------------------------------- M/S.WORLD WIDE IRON & STEELS(P)LTD, WISE PARK,NIDA,KANJIKODE,PALAKKAD DISTRICT, REPRESENTED BY N.V.RIAZ AHAMED,DIRECTOR. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): APPELLANT ------------------------ STATE OF KERALA. BY G.P. SRI. V.K. SHAMSUDEEN THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 01/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & BHABANI PRASAD RAY, JJ. -------------------------------------------- O. T. Rev. No. 24 of 2011 -------------------------------------------- Dated this the 1st day of March, 2011 JUDGMENT Ramachandran Nair, J. The turnover on the transfer of DEPB credit was assessed at full rate. The petitioner's case is that Form C was produced. However, the Tribunal after perusing the assessment records found that there is no substance in the contention of the petitioner that C Form was produced. We do not know how C Form is applicable for transfer of credit in the pass book issued under DEPB Scheme. In any case when Tribunal on facts found that claim is not substantiated, we do not find any question of law arising from the order of the Tribunal. Consequently Revision is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (BHABANI PRASAD RAY) Judge. kk 2