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 8TH JUNE 2010 / 18TH JYAISTHA 1932 OT.Rev.No. 21 of 2010() ----------------------- TA(VAT)146/2008 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/APPELLANT/ASSESSEE ---------------------------------------------------------- M/S.KANNAMTHANAM COMPANY, MEDANADA, CHELLAPPARA, MALAYAM, THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.BECHU KURIAN THOMAS RESPONDENT/RESPONDENT/REVENUE: --------------- STATE OF KERALA BY G.P. SRI.MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 08/06/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... O.T. Rev. No.21 of 2010 .................................................................... Dated this the 8th day of June, 2010. JUDGMENT Ramachandran Nair, J. Question raised is whether production estimated based on power consumption is tenable in the absence of trial production conducted by the officer. Government Pleader defended the action by stating that estimation is based on power consumption and based on machine capacity. In similar cases we have found that hourly production from single secondary machine was taken as two loads per hour. We do not find any question of law arising in the estimation of turnover based on power consumption and capacity of the machine. O.T. Revision case is accordingly dismissed. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms