IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 8TH FEBRUARY 2010 / 19TH MAGHA 1931 ST.Rev..No. 17 of 2010 -------------------------------- [TA.NO.86/2009 OF STAT ADDL.BENCH, KOTTAYAM] .................... REVISION PETITIONER/APPELLANT/ASSESSEE: --------------------------------------------------------------------- MATHEW JOSEPH, GOLDEN VALLEY TEA FACTORY, VAGAMON, IDUKKI DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR. RESPONDENT/RESPONDENT/REVENUE: ---------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033. BY GOVT. PLEADER SRI. MOHAMMED RAFFIQ. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08/02/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: prv. C.N.Ramachandran Nair & P.S.Gopinathan, JJ. ============================================ S.T.(Rev.)No.17 of 2010 ============================================ Dated this the 8th day of February, 2010. ORDER Ramachandran Nair, J. 1.Heard the learned counsel for the petitioner and the learned Government Pleader for the respondent. 2.The learned counsel for the petitioner submitted that revised order is beyond the jurisdiction because Tribunal had not passed an open remand order. We are unable to accept this contention because, in the first round, Tribunal set aside the assessment order and the matter was remitted back to the assessing officer to conduct assessment based on fresh enquiry. In the revised assessments, questions raised were only on additions sustained after rejection of the STRV17/10 -:2:- books of accounts. After hearing both sides and after going through the Tribunal's order, we notice that the suppression detected was Rs.14.5 lakhs and considering the turnover, additions are not higher and are reasonable. We therefore find no merit in the revision. Accordingly revision is dismissed. C.N.Ramachandran Nair, Judge. P.S.Gopinathan, Judge. sl.