IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 4TH JUNE 2010 / 14TH JYAISTHA 1932 OT.Rev.No. 2 of 2010() ---------------------- AGAINST THE ORDER DATED 30/04/2009 IN (VAT) IN TA.277/2008 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/ASSESSEE: ----------------------------- P.ANANDALAKSHMI, M/S.SREE DURGA INDUSTRIES, VENDAR P.O., PUTHUR, KOTTARAKKARA, KOLLAM. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENT/REVENUE: ----------------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 04/06/2010, THE COURT ON 04/06/2010 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... O.T. Rev. No.2 of 2010 .................................................................... Dated this the 4th day of June, 2010. JUDGMENT Ramachandran Nair, J. Heard counsel for the petitioner and Government Pleader. Challenge is against estimation of quantity and turnover based on power consumption and hourly production. Government Pleader produced copy of judgment in S.T. Rev. Nos.335,336,337 & 338 of 2008 wherein another Division Bench has declined to interfere with similar orders stating that findings of the Tribunal are based purely on question of fact and no question of law arises for decision by this court. In fact, it is seen from the Tribunal's order that the Tribunal has relied on several other orders where the hourly production of rubble was fixed at two lorry loads. We do not find any question of law arising for our decision. Consequently tax revision case is dismissed. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms