IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 11TH JULY 2011 / 20TH ASHADHA 1933 ST.Rev..No. 72 of 2010() ------------------------ TA.321/2008 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER --------------------------------------- STATE OF KERALA REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFEEQ RESPONDENT/APPELLANT/ASSESSEE --------------------------------- M/S.PALATHUMPATTU SKY JEWELLERY, CHENGANNUR. ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 11/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX ANNEXURE A: TRUE COPY OF ASSESSMENT ORDER DT.22.11.2007 FOR THE YEAR 2003-04. ANNEXURE B: TRUE COPY OF ORDER OF THE FIRST APPELLATE AUTHORITY DT.26.8.2008. ANNEXURE C: TRUE COPY OF ORDER OF THE STAT DT.31.8.2009. TRUE COPY P.S. TO JUDGE C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... S.T. Rev. No.72 of 2010 .................................................................... Dated this the 11th day of July, 2011. JUDGMENT Ramachandran Nair, J. Even though contention raised by the Government Pleader that after rejection of accounts the safe method for estimation of turnover is running stock method is quite acceptable, we notice that in this case suppression was noticed only once and turnover returned by the respondent was also substantial. Consequently we decline to interfere with the order of the Tribunal, but with the observation that the Tribunal should not change the pattern of estimation of turnover when it is done on sound principles by the Assessing Officer and confirmed by the first appellate authority. S.T. Revision case is dismissed with the above observation. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms