IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 7TH SEPTEMBER 2010 / 16TH BHADRA 1932 ST.Rev..No. 195 of 2010() ------------------------- TA.154/2009 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/ASSESSEE ------------------------------------------------ M/S.SILK CITY, CITY CENTRE, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, MR.MUHAMMED JAMSHAD. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): REVENUE ---------------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI. MOHAMMED RAFEEQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 07/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- S. T. Rev. No. 195 of 2010 -------------------------------------------- Dated this the 7th day of September, 2010 JUDGMENT Ramachandran Nair, J. Heard counsel for the petitioner and Government Pleader appearing for the respondent. The only question raised pertains to addition of gross profit to the turnover of ready-made garments. While the petitioner conceded 15% the assessing officer estimated it at 22% which is confirmed by the Tribunal. We notice that there were as many as three cases of irregularities detected in the accounts and in all cases the assessee conceded mistake in the accounts by making payment of compounding fee which is as much as Rs. 13,000/-. Consequently accounts are rightly rejected and gross profit was estimated. The addition of gross profit in effect is only 7% over and above the rate of gross profit conceded by the petitioner. Consequently Sales Tax Revision is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2