IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID THURSDAY, THE 11TH DECEMBER 2008 / 20TH AGRAHAYANA 1930 ST.Rev..No. 17 of 2007() ------------------------ TA.30/2005 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVN. PETITIONER/APPELLANT/ASSESSEE -------------------------------------------------------- N.C.NANU, PROPRIETOR, N.S.TRADE LINKS, THURAYUR, KOZHIKODE. BY ADV. SRI.P.K.SURESH KUMAR SMT.PRIYA VIJAYAN RESPONDENT(S): RESPONDENT/REVENUE ---------------------------------- STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.TEKCHAND THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 11/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & HARUN-UL-RASHID, JJ. .................................................................... S.T. Rev. No.17 of 2007 .................................................................... Dated this the 11th day of December, 2008. JUDGMENT Ramachandran Nair, J. Revision is filed against order of the Tribunal disposing of appeal against sales tax assessment for the year 1997-98. The question raised pertains to addition to the turnover sustained based on details collected from the Check Post on interstate purchase made by the petitioner. We find that the Tribunal has dispose of appeals for the years 1997-98 and 1998-99 by a common order where the issues raised are one and the same. Another Division Bench of this court dismissed connected tax revision case S.T. Rev. No.18/2007 vide judgment dated 17.11.2008. Since the facts and grounds raised are the same, we dismiss this revision also following the abovereferred judgment in the connected case. We are constrained to observe that considering the ridiculously low turnover returned by the assessee who maintained registration both 2 under KGST and CST Acts, the Department was justified in rejecting accounts and estimating turnover based on data collected on interstate purchases from the Check Post as well. C.N.RAMACHANDRAN NAIR Judge HARUN-UL-RASHID Judge pms