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 3RD MARCH 2009 / 12TH PHALGUNA 1930 ST.Rev..No. 100 of 2005() ------------------------- TA.3/1999 of COMMR.KERALA AGR.IT & STAT,TVM. .................... REVISION PETITIONER/RESPONDENT/REVENUE. ----------------------------------------------------------- STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.V.K.SHAMSUDEEN RESPONDENT(S): APPELLANT/ASSESEE. --------------------------------- P.V.RAJAMMA SWAMINATHAN, SHINE TOURIST HOME, PANTHALAM. ADV. SRI.ARIKKAT VIJAYAN MENON FOR R1 SRI.HARISANKAR V. MENON FOR R1 SMT.MEERA V.MENON FOR R1 SRI.MAHESH V.MENON FOR R1 THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 03/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Revn. No.100 of 2005 .................................................................... Dated this the 3rd day of March, 2009. JUDGMENT Ramachandran Nair, J. Heard Government Pleader and counsel appearing for the respondent-assessee. The revision is filed against order of the Tribunal cancelling assessment of empty bottle sales which was not conceded by the respondent-assessee. Even though counsel for the respondent submitted that without proof of actual sales no addition is called for, we do not think the argument is tenable because liquor is admittedly sold in retail in the bar hotel which generates lot of empty bottles which have value. Therefore, there is reasonable presumption of empty bottles sale by every bar hotel. If it is not accounted, then addition is called for. So far as the turnover is concerned, we find the estimation is quite reasonable. We, therefore, allow revision case by 2 cancelling the order of the Tribunal on this issue and restoring the assessment on empty bottle sales. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms