IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 9TH FEBRUARY 2009 / 20TH MAGHA 1930 ST.Rev..No. 305 of 2008() ------------------------- TA.228/2006 of S.T.A.T.ADDL.BENCH,TVM. .................... REVISION PETITIONER/ASSESSEE ------------------------------------------------ V.SUDARSANAN, HOTEL LAKSHMI BAR, CHATHANNOOR, KOLLAM. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENT/ REVENUE ---------------------------------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPT., SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI. MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 09/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------------------------------------------------ S.T.REV. NO: 305 OF 2008 ----------------------------------------------------------------------------------- Dated this the 9th February, 2009. JUDGMENT RAMACHANDRAN NAIR, J. The question raised pertains to addition to the turnover of cooked food and soda sustained by the Tribunal. 2. We have heard counsel appearing for the petitioner and Govt. Pleader for the respondent. 3. Even though petitioner conceded sales turnover of liquor at Rs.2.48 crores the turnover of cooked food was Rs.7.1 lakhs and that of soda at Rs.65,756. The assessing officer noticed that the sales turnover of cooked food and soda are unrealistic because it does not match with sales turnover of liquor. He further noticed that purchase turnover of raw materials and other articles for making cooked food also was very high. However, petitioner claimed that the low turnover of food accounted is on account of huge consumption of cooked food by the employees. The Assessing Officer rejected the explanation and made estimation turnover of cooked food and soda. In two rounds of appeal reduction is seen granted. We do not find any question of law S.T.Rev.No:305/2008 2 arising in the order of the Tribunal because books of accounts are found to be unreliable. Necessarily turnover has to be estimated and since quantum relief is granted in two levels of appeals there is no scope for interference. Revision is accordingly dismissed. C.N. RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: