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 17TH FEBRUARY 2009 / 28TH MAGHA 1930 ST.Rev..No. 298 of 2007() ---------------------------------- TA.158/2006 of KERALA SALES TAX APPELLATE TRIBUNAL,THIRUVANANTHAPURAM .................... REVISION PETITIONER/APPELLNT/ASSESSEE ------------------------------------------------------------------ P.A.MUHAMMED NOUFAL ISMAIL ENTERPRISES KILIKOLLOOR, KOLLAM. BY ADV. MR.S.SANTHOSH KUMAR RESPONDENT/RESPONDENT/REVENUE --------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPT., SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER MR.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 17/02/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: Rs/ C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------------------------------------------------ S.T.Rev. NO: 298 OF 2007 ----------------------------------------------------------------------------------- Dated this the 17th February, 2009. JUDGMENT RAMACHANDRAN NAIR, J. Revision is filed by a major dealer in cashew who has substantial turnover. During inspection no books of accounts were found available. When stock variation was noticed petitioner admitted the offence and compounded the same by remitting compound fee. Assessment is consequently made by estimation turnover. This stands modified in the first round of appeal. Even before the Tribunal petitioner did not canvass for acceptance of books of account. Balance is only estimation of turnover made by the assessing officer and modified in first appeal. On facts Tribunal did not find any ground to vary the addition. We do not find any question of law arising from the order of the Tribunal. Consequently revision is dismissed. C.N. RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj 2 K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: