IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 12TH JUNE 2009 / 22ND JYAISHTA 1931 ST.Rev..No. 124 of 2009() ------------------------- TA.185/2008 of S.T.A.T.ADDL.BENCH,TVM. .................... PETITIONER/ASSESSEE --------------------------------------- S.NAJEEM MUSALIAR, M/S. NAJEEM CASHEW INDUSTRIES, KILIKOLLOOR, KOLLAM. BY ADV. SRI.V.CHITAMBARESH, SENIOR ADVOCATE RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT THIRUVANANTHAPURAM. BY G.P. SRI.MOHAMEMD RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 12/06/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T. Rev. No.124 of 2009 .................................................................... Dated this the 12th day of June, 2009. ORDER Ramachandran Nair, J. Question raised is whether the Tribunal was justified in declining concessional rate on the purchase of cashew, of the turnover of Rs.19,43,846/-. The petitioner claimed concessional rate at 4% available for purchase from non-manufacturers. Even though claim was that purchase was from Aralam Farm which is a Central Government's Farm, the Assessing Officer noticed that purchase was really from another cashew factory in Kollam, against which petitioner has issued Form No.25. We are surprised to note that if petitioner's claim was genuine, why petitioner failed to produce documents for the purchases effected from a Government Company. Since the Tribunal decided the case based on available documents and declined relief on account of petitioner's failure to establish their claim, we decline to 2 interfere with the Tribunal's order. Consequently S.T. Revision case is dismissed. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms