IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 30TH JANUARY 2008 / 10TH MAGHA 1929 ST.Rev..No. 250 of 2004 ------- ------------------------- ORDER DATED 30/11/2001 IN TA 367 & 368/2001OF THE KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM .................... REVISION PETITIONER/RESPONDENT/REVENUE: ---------------------------------------------------------------------- STATE OF KERALA, R EP. BY THE DEPUTY COMMISSIONER (LAW) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY SPECIAL GOVERNMENT PLEADER MR.VINOD CHANDRAN RESPONDENT/APPELLANT.ASSESSEE: -------------------------------------------------------- SOUTHERN GENERAL TRADING CO. (P) LTD., BUILDING MATERIALS & AUTOMOBILE SPARES, ATTINGAL. BY ADV. SRI.P.BALACHANDRAN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 30/01/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & K.M.JOSEPH, J. ------------------------------------------ S.T.Rev.No.250 of 2004 ------------------------------------------ Dated, this the 30th day of January, 2008 ORDER H.L.Dattu, C.J. Revenue has filed this revision petition being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal in T.A.Nos.367 and 368 of 2001 dated 30.11.2001. 2. The Revenue has raised the following question of law for our consideration and decision: “Whether on the facts and in the circumstances of the case the Tribunal is justified in deciding that surcharge cannot be included in respect of tax due on a turnover which was not supported by 'C' Declaration Form?” 3. Having gone through the orders of assessment passed by the assessing authority, we cannot understand how the question of law framed by the Revenue would arise for our consideration and decision. Therefore, the question of law framed by the Revenue need not be answered by us. Accordingly, the revision petition requires to be rejected and it is rejected. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (K.M.JOSEPH) JUDGE vns