IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 13TH MARCH 2009 / 22ND PHALGUNA 1930 ST.Rev..No. 25 of 2008() ------------------------ AGAINST THE ORDER DATED 29/01/2007 IN ORDER IN TA.111/2007 of STAT ADDL.BENCH, KOTTAYAM .................... PETITIONER/APPELLANT/APPELLANT -------------------------------------------------- T.J.EMMANUEL, NATIONAL ENTERPRISES, KURUPPANTHARA. BY ADV. SRI.A.KUMAR SRI.SIJO GEORGE RESPONDENT(S): RESPONDENT/STATE ------------------------------- STATE OF KERALA, REPRESENTED BY FINANCE & SECRETARY, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. BY G.P. SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 13/03/2009, ALONG WITH STRV NO.26 OF 2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Revn. Nos.25 and 26 of 2008 .................................................................... Dated this the 13th day of March, 2009. ORDER Ramachandran Nair, J. The question raised in both the revisions pertain to addition to the turnover returned by the petitioner for the reason that personal withdrawals of huge amounts are not explained. We have heard counsel appearing for the petitioner and Government Pleader appearing for the respondent. 2. On going through the orders and after hearing both sides, we find that the withdrawals are more than the declared turnover and therefore, strict evidence is called for to prove the nature of withdrawals. However, petitioner failed to prove the same and hence the transaction was taken as funds withdrawn for the purpose of trade. 2 We, therefore, do not find any ground to interfere with the order of the Tribunal. Consequently revisions are dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms