IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 9TH AUGUST 2011 / 18TH SRAVANA 1933 OT.Rev.No. 67 of 2011() ----------------------- TA. VAT 634/2010 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/APPELLANT --------------------------------------- K.I. FASILY, FAZ RUBBERS,KANJIRAPPALLY, KOTTAYAM DISTRICT BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/RESPONDENT: --------------- STATE OF KERALA GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 09/08/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: APPENDIX ANNEXURE-A TRUE COPY OF THE ASSESSMENT ORDER NO. 32050857655/07-08 DATED 31.3.2010 OF THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, KOTTAYAM. ANNEXURE-B TRUE COPY OF THE APPELLATE ORDER FOR 2007-08 DATED 5.8.2010 OF THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. ANNEXURE-C CERTIFIED COPY OF THE ORDER IN T.A. (VAT) NO. 634/2010 DATED 9.3.2011 ISSUED BY THE VAT APPELLATE TRIBUNAL, ERNAKULAM. // TRUE COPY // P.S. TO JUDGE. knc/- C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = O.T.R. No. 67 OF 2011 = = = = = = = = = = = = DATED THIS, THE 9TH DAY OF AUGUST, 2011. J U D G M E N T C.N. Ramachandran Nair, J. Heard counsel for the petitioner and Government Pleader, who took notice on admission. The assessee, a dealer in rubber, is challenging the orders of the Tribunal, modifying the assessment for the year 2007-08. During inspection, the Department found that the assessee transported goods excess over the quantity accounted in the documents. Based on this, 20% addition of turnover was made by the assessing officer. However, in first appeal the addition was reduced to 2% and in further appeal, the Tribunal reduced the addition to 1.5%. Revision petition is filed for further reduction. We are afraid, if we consider the case in detail, we will have to adversely comment upon the orders of the appellate authorities. In any case, the findings are purely based on facts. No question of law arises against the orders of the lower authorities. Therefore, we dismiss the O.T. Revision. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-