IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 19TH NOVEMBER 2009 / 28TH KARTHIKA 1931 OT.Rev.No. 46 of 2009() ----------------------- TA(VAT)138/2008 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/APPELLANT: -------------------- S.VIJAYAN, VIJAYA SANITARY, KOLLAM. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- STATE OF KERALA. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 19/11/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... O.T. Rev. No.46 of 2009 .................................................................... Dated this the 19th day of November, 2009. ORDER Ramachandran Nair, J. Heard counsel for the revision petitioner and the Government Pleader. After hearing counsel for both sides and after going through the Tribunal's order, we do not find any merit in this case because the petitioner has not produced purchase bills for the unaccounted sales found to have been made by the petitioner. In first appeal, addition made after rejection of books of accounts was reduced to equal amount of turnover which is confirmed by the Tribunal. We do not find any ground to interfere with the estimation of turnover modified and sustained in appeal by two authorities. Consequently the revision case is dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms