IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 11TH FEBRUARY 2009 / 22ND MAGHA 1930 ST.Rev..No. 240 of 2007() ------------------------- TA.266/2004 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/APPELLANT/ASSESSEE: ----------------------------------------------------------- M/S. CANDISONS FOODS & CO., THATTARAMBALAM, MAVELIKKARA. BY ADV. SRI.K.MOHANAKANNAN RESPONDENT(S): RESPONDENT/REVENUE: ---------------------------------- STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.MOHAMMED RAFFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 11/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. No.240 of 2007 .................................................................... Dated this the 11th day of February, 2009. JUDGMENT Ramachandran Nair, J. Heard counsel for the revision petitioner and Government Pleader appearing for the respondent. The grievance of the petitioner is against addition of Rs.64,740/- towards unaccounted sales of toffee and corresponding estimation of purchase turnover under Section 5A of the KGST Act. Counsel has relied on proceedings before the Consumer Court and a Cheque received to show that goods sent to outside party was lost in transit and the matter is settled out of court. However, we do not find these documents were produced before any of the lower authorities, for which petitioner has no explanation. We do not think we should entertain fresh materials in revision petition filed against the Tribunal's order. However, since the unit is said to be closed, we direct the Assessing Officer to permit the petitioner to settle liability without payment of interest provided the balance arrears of tax 2 excluding interest is paid before 25.3.2009. The revision case is disposed of granting relief to the extent indicated above. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms