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 5TH OCTOBER 2010 / 13TH ASWINA 1932 ST.Rev..No. 214 of 2010() ------------------------- TA.1/2009 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... PETITIONER/APPELLANT ---------------------------------------- M/S.SPEED-A-WAY LIMITED, MAMANGALAM, PALARIVATTOM, ERNAKULAM. BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): RESPONDENT ------------------------- THE STATE OF KERALA. BY G.P. SRI. MOHAMMED RAFEEQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 05/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- S. T. Rev. No. 214 of 2010 -------------------------------------------- Dated this the 5th day of October, 2010 JUDGMENT Ramachandran Nair, J. Heard counsel for the petitioner and Government Pleader for respondent. The main grievance of the petitioner is fixation of gross profit at 15% for taxable goods because gross profit for non-taxable goods returned by the petitioner was 15%. Counsel for the petitioner rightly pointed out that without the officer establishing with material that accounts are unreliable, there is no scope for rejection of books of accounts and estimation of turnover. Government Pleader pointed out that petitioner has also not explained the difference in pattern of gross profit in taxable goods at two branches, one at Calicut and the other at Kochi. After hearing both sides, we feel that the issue decided by the Tribunal is only a question of fact and after 20 years of relevant year, there is no scope for remanding the matter. We therefore dismiss the S.T. Revision as devoid of any merit. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2 kk