IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 19TH FEBRUARY 2009 / 30TH MAGHA 1930 ST.Rev..No. 299 of 2007() ------------------------- TA.32/2006 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... PETITIONER/APPELLANT ---------------------------------------- SRI.A. MOHAMMEDALI FATHIMA WOOD PACKERS, WEST KALLAI KOZHIKODE BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): RESPONDENT ------------------------- THE STATE OF KERALA BY G.P. SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 19/02/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. No.299 of 2007 .................................................................... Dated this the 19th day of February, 2009. ORDER Ramachandran Nair, J. Revision is filed by the assessee against the order of the Tribunal modifying the assessment for 2000-2001. We have heard counsel appearing for the petitioner and Government Pleader for the respondent. 2. After hearing both sides and after going through the Tribunal's order, we do not think there is any justification for interference because assessee's claim of short-landing of physical quantity less than the accounted quantity does not stand established. Further, it is seen that quantity of timber involved is substantial. Other questions raised pertain to disallowance of consignment sales and valuation of the consignment stock. Here again, we find that there is no proof to establish stock transfer outside State and the value shown was much 2 below the market value. Therefore, no interference is called for on disallowance or on valuation. The revision case is consequently dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms