IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 24TH MARCH 2009 / 3RD CHAITHRA 1931 ST.Rev..No. 353 of 2005() ------------------------- TA.179/2003 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER/ASSESSEE/APPELLANT: ----------------------------------------------------------- M/S. PEE KEE VEE TIMBERS, EAST KALLAI, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, P.K.V. MAMU KOYA. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN SRI.SANTHOSH P.ABRAHAM SMT.DEEPSUR D.JAYAN SRI.SHANMUGHAM D. JAYAN RESPONDENT(S): REVENUE/RESPONDENT: ---------------------------------- STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, TRIVANDRUM. BY G.P. SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 24/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. No.353 of 2005 .................................................................... Dated this the 24th day of March, 2009. ORDER Ramachandran Nair, J. After hearing both sides and after going through the order of the Tribunal, we do not find any question of law arising from the order of the Tribunal. In fact, the question raised pertains to identity of the timber transported and it is seen that appellate authority after verifying the transport documents substantially allowed the claim and goods transported is treated as Pincoda timber only with respect to seven Delivery Notes. We, therefore, dismiss the revision case filed by the assessee. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms