IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 26TH OCTOBER 2010 / 4TH KARTHIKA 1932 ST.Rev..No. 156 of 2010() ------------------------- TA.111/2009 of S.T.A.T.ADDL.BENCH,TVM. .................... REVISION PETITIONER --------------------------------------- R.NOORJAHAN, W/O.LATE T JAMALUDEEN PROPRIETOR, SURUMI CASHEW COMPANY KILIKOLLOOR, KOLLAM. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT(S): --------------- STATE OF KERALA. BY G.P. SRI. MOHAMMED RAFEEQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 26/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- S. T. Rev. No. 156 of 2010 -------------------------------------------- Dated this the 26th day of October, 2010 JUDGMENT Ramachandran Nair, J. The question raised is only with regard to addition of turnover made by the assessing officer and confirmed by all the authorities including the Tribunal for the missing document, namely, delivery note used for transport of goods. Even though counsel for the petitioner submitted that duplicate of the delivery note was surrendered to the department, and petitioner has produced a receipt, we do not find any entry regarding the duplicate. On the other hand, what is seen from the receipt is that duplicate is missing and the original and triplicate as per the records of the petitioner are cancelled. We do not find any question of law arising from the orders of the Tribunal because for the omission to produce transport document, officer estimated the turnover and the same is confirmed by the appellate authorities, including the Tribunal. Therefore we do not find any ground to interfere with the order of the STRV 156 of 2010 2 Tribunal in revision. Consequently Revision is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. kk (K. SURENDRA MOHAN) Judge. kk STRV 156 of 2010 3 (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk STRV 156 of 2010 4