IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 28TH OCTOBER 2009 / 6TH KARTHIKA 1931 ST.Rev..No. 247 of 2009() ------------------------- TA.75/2009 of S.T.A. TRIBUNAL, ADDL.BENCH-II, PALAKKAD .................... REVISION PETITIONER/APPELLANT ------------------------------------------------- P.L.JOSE, PERAMANGALATH HOUSE, THALORE P.O., THRISSUR DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- STATE OF KERALA. BY G.P. SRI. MOHAMMED RAFFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 28/10/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No.247 OF 2009 -------------------------------------------- Dated this the 28th day of October, 2009 O R D E R Ramachandran Nair, J. The question raised that is whether on closure of business physical stock was taken by the petitioner, or whether the entire stock was sold before closure of business, is a factual issue which cannot be decided in revision proceedings by this Court. There is nothing to indicate in the orders of the lower authorities as to when exactly the petitioner closed the business, surrendered the RC to find out whether there was stock as on the date of closure of business. In fact, factual position could have been proved only if there was physical inspection or preparation of stock inventory as on the date of closure of business which is admittedly not done. In the circumstances we find no merit in the revision and the same is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2