IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 30TH JANUARY 2008 / 10TH MAGHA 1929 ST.Rev..No. 14 of 2005 ------------------------------ ORDER DATED 31.10.2002 IN TA NO.22/2001 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE .................... REVISION PETITIONER/APPELLANT/REVENUE ---------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE THE DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SR.GOVERNMENT PLEADER MR.MOHAMMED RAFIQ RESPONDENT/RESPONDENT/ASSESSEE ----------------------------------------------------------- SRI.N.P.SANTHOSH KUMAR, HOTEL HIGH PALACE, NEAR MUNICIPAL BUS STAND, KANNUR. BY ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 30/01/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & K.M.JOSEPH, J. ------------------------------------------ S.T.Rev.No.14 of 2005 ------------------------------------------ Dated, this the 30th day of January, 2008 ORDER K.M.Joseph, J. State of Kerala is the revision petitioner. The question of law framed by the Revenue is as follows: “Whether on the facts and in the circumstances of the case, the Tribunal is justified in allowing the claim of assessee in respect of discount given to retail customers for the sales turnover of IMFL?” 2. We notice that the question of law which is purportedly raised by the Revenue is essentially a question of fact. In the circumstances, we see no merit in this revision petition and it is dismissed. (H.L.DATTU) CHIEF JUSTICE (K.M.JOSEPH) JUDGE vns