IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 14TH JANUARY 2010 / 24TH POUSHA 1931 ST.Rev..No. 190 of 2009() ------------------------- TA.19/2009 of COMMR.KERALA AGR.IT & STAT,TVM. .................... REVISION PETITIONER --------------------------------------- M/S.HIGH LAND HOTEL & RESORTS, KOTTARAKKARA, REP.BY NARAYANAN MOOSATH, FINANCE MANAGER. BY ADV. . SRI.HARISANKAR V. MENON RESPONDENT(S): --------------- STATE OF KERALA. GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 14/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No. 190 OF 2009 -------------------------------------------- Dated this the 14th day of January, 2010 JUDGMENT Ramachandran Nair, J. Heard counsel appearing for the petitioner and Government Pleader appearing for the respondent. Even though the questions raised are essentially on findings of fact by the Tribunal modifying the turnover both on liquor sales as well as in food sales, considering comparable cases decided by the Tribunal which have come up before us, we feel some modification is called for particularly when irregularities notices are not of serious nature. We therefore allow the revision in part by refixing the gross profit in liquor sales for the purpose of levy TOT at 40% as against 50% fixed by the Tribunal. Similarly, we modify sales of cooked food at Rs. 60 lakhs with direction to the assessing officer to give proportionate reduction in the corresponding addition under Section 5A. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2