IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 26TH FEBRUARY 2009 / 7TH PHALGUNA 1930 ST.Rev..No. 373 of 2008() ------------------------- TA.221/2007 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/RESPONDENT/REVENUE: ------------------------------ STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SPL. G.P. SRI.VINOD CHANDRAN RESPONDENT/APPELLANT/ASSESSEE: ------------------------ SRI. MOOSA KUNNATH, KUNNATH MARBLES, TIRURKKAD, MALAPPURM DISTRICT. ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE FOR R1 SRI.K.M.FIROZ FOR R1 THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 26/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Revn. No.373 of 2008 .................................................................... Dated this the 26th day of February, 2009. JUDGMENT Ramachandran Nair, J. Heard Special Government Pleader appearing for the petitioner and Senior counsel appearing for the respondent. Question raised pertains to addition of freight charges on the ground that freight accounted as per bills is very low. We have gone through the statement contained in the Tribunal's order and we notice major discrepancy for the freight charges under the bills for transport between same stations. Obviously bills do not represent actual charges. However, we do not think we should interfere because the Tribunal has sustained part of the addition on estimation basis. We, therefore, dismiss the tax revision case but by stating that the Tribunal's order need not be followed in the assessment for any other year or in the case of any other assessee. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge