IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 29TH MARCH 2011 / 8TH CHAITHRA 1933 OT.Rev.No. 31 of 2011() ---------------------------------- TA (VAT).399/2009 of KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/RESPONDENT/REVENUE ------------------------------------------------------------------------ STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.MOHAMMED RAFEEQ. RESPONDENT/APPELLANT/ASSESSEE --------------------------------------------------------- SRI.K.M. MATHEW, PROPRIETOR, GUMEX INDUSTRIES, MARANGATTUPALLY-686 635. BY THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 29/03/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: rs C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... O.T. Rev. No.31 of 2011 .................................................................... Dated this the 29th day of March, 2011. JUDGMENT Ramachandran Nair, J. After hearing the Government Pleader and after going through the Tribunal's order, we do not find any merit in the revision filed by the State because Tribunal on facts found that there was no attempt of evasion of tax by the respondent in the transport of a consignment of rubber gloves. In fact, even though documents were found defective, defects were cured and the department ensured that goods were accounted before despatch. It is seen that even C Form is produced for the transaction. The Tribunal, therefore, reduced the penalty to a total amount of Rs.2,000/-. We do not find any ground to interfere with the order of the Tribunal. The O.T. Revision case is therefore dismissed. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms