IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 5TH MARCH 2009 / 14TH PHALGUNA 1930 ST.Rev..No. 282 of 2008() ------------------------- TA.553/2006 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... PETITIONER/APPELLANT:- ------------------------------------------ M/S ATHULYA LIQUORS, NARAKKAL, ERNAKULAM DISTRICT, REPRESENTED BY ITS PARTNER K.G. THOMAS. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI. V.K. SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 05/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T. Rev. No. 282 OF 2008 -------------------------------------------- Dated this the 5th day of March, 2009 JUDGMENT Ramachandran Nair,J. The question raised pertains to addition sustained for the purpose of turnover tax assessment on sale of liquor. During inspection conducted in the business premises of the petitioner substantial irregularity was noticed. Consequently accounts were rejected and additions were made. It is seen that in first appeal substantial reduction is granted and Tribunal confirmed it. 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. kk 2