IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 18TH SEPTEMBER 2009 / 27TH BHADRA 1931 ST.Rev..No. 52 of 2007() ------------------------ AGAINST THE ORDER IN TA,261/2001 IN STA.66/2000 of COMMR.KERALA AGR.IT & STAT,TVM. .................... REVN. PETITIONER/ASSESSEE/APPELLANT -------------------------------------------------------- M/S. SANSAR CASHEW PRODUCTS, REPRESENTED BY M.SHAJAHAN, BLUE BELLS, KILIKOLLUR, KOLLAM-4. BY ADV. SRI.S.ABDUL RAZZAK RESPONDENT(S): RESPONDENT -------------------------- THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI VINOD CHANDRAN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 18/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.A.NO.311 OF 2007 IN STRV NO. 52 OF 2007 DISMISSED. 18.9.2009. SD/- C.N.RAMACHANDRAN NAIR, JUDGE. SD/- V.K.MOHANAN, JUDGE. //TRUE COPY// C.N. RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ---------------------------------------- STRV. No.52 OF 2007 ---------------------------------------- Dated, the 18th day of September , 2009 ORDER Ramachandran Nair, J. The Revision is filed against the appellate order issued by the Tribunal in appeal filed by the petitioner for the year 1992-93. 2. We have heard the learned counsel appearing for he petitioner and the Special Government Pleader for the respondent. 3. On going through the orders and after hearing both sides, we notice that the main issue, i.e., the petitioner's claim for exemption stands remitted by the first appellate authority. All that were raised before the Tribunal pertain to remand and additions to turnover. No question of law arises from the order of the Tribunal and the finding recorded by them are on facts. We therefore, dismiss the Revision. C.N.RAMACHANDRAN NAIR JUDGE V.K.MOHANAN, JUDGE kvm/- -:2:- kvm/- V.K.MOHANAN, J. O.P.No. JUDGMENT Dated:..