IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 6TH MARCH 2009 / 15TH PHALGUNA 1930 ST.Rev..No. 278 of 2008() ------------------------- TA.192/2006 of STAT ADDL.BENCH, KOTTAYAM .................... PETITIONER/APPELLANTS: -------------------- M/S.TIPSY, HOTEL AND RESTAURANT ETTUMANOOR, KOTTAYAM DISTRICT REP. BY ITS MANAGING PARTNER, V.J.JOSEPH. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENT(S): --------------- STATE OF KERALA, REP. BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 06/03/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. No.278 of 2008 .................................................................... Dated this the 6th day of March, 2009. ORDER Ramachandran Nair, J. On hearing both sides and after going through the Tribunal's order, we do not find any question of law arising from the order of the Tribunal because what is done is only estimation of turnover, that too, adopted from the Profit and Loss Account recovered from assessee during inspection after the close of the year. Consequently the revision case is dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms