IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 6TH FEBRUARY 2009 / 17TH MAGHA 1930 ST.Rev..No. 4 of 2007() ----------------------- TA.178/2006 of STAT ADDL.BENCH, KOTTAYAM .................... REVN. PETITIONER/APPELLANT ----------------------------------------------- MARY EMMANUEL, NIMA INDUSTRIES, KOTHANALLUR, KOTTAYAM. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.HARIHARAN NAIR RESPONDENT(S): RESPONDENT -------------------------- STATE OF KERALA, REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033. BY G.P. SRI.V.K.SHAMSUDDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 06/02/2009, THE COURT ON 06/02/2009 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T.Rev. No.4 of 2007 .................................................................... Dated this the 6th day of February, 2009. JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant and Government Pleader appearing for the respondent. Question raised is only on the addition sustained by the Tribunal in the sales turnover as well as in the purchase turnover. During inspection, suppression was noticed in final product as well as in stock of raw materials. Assessee admitted failure to maintain proper books of accounts and remitted compounding fee of Rs.1,73,298/-. The addition made in the assessment on account of admitted irregularity in accounts is modified in two levels of appeal by first appellate authority and also by the Tribunal. We do not find any ground to interfere with the finding of fact recorded by the Tribunal which pertains to only addition to the turnover. Even though counsel for the petitioner contended that valuation is also an issue raised in appeal before the Tribunal, we do not find any finding entered by the Tribunal on valuation of suppressed 2 turnover. Since no question of law arises from the order of the Tribunal, we dismiss the revision case. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms