IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 19TH JANUARY 2009 / 29TH POUSHA 1930 ST.Rev..No. 166 of 2007() ------------------------- TA.315/2005 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER/APPELLANT: -------------------------------------------------- M/S.SAFIYA PIPES, NEAR BUS STAND, KANNUR. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): RESPONDENT: -------------------------- THE STATE OF KERALA BY G.P. SRI.TEKCHAND THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 19/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T. Rev. No.166 of 2007 .................................................................... Dated this the 19th day of January, 2009. JUDGMENT Ramachandran Nair, J. Heard counsel for the petitioner and Government Pleader. Even though counsel contended that disallowance of closing stock is not justified, on going through the Tribunal's order we do not think the order of the Tribunal is liable to be interfered with. Moreover, questions raised pertaining to accounts are only pure questions of fact on which High Court cannot exercise revisional jurisdiction under Section 41of the KGST Act. We, therefore, dismiss the revision case. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms