IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 19TH JANUARY 2009 / 29TH POUSHA 1930 ST.Rev..No. 211 of 2007() ------------------------- TA.372/2003 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER/ASSESSEE: ------------------------------------------------- M/S. UNITED MARKETING, TOWN HALL ROAD, THALASSERY, REPRESENTED BY ITS AUTHORIZED SIGNATORY, SRI.G.M.BORADIA. BY ADV. SRI.DALE P.KURIEN RESPONDENT(S): REVENUE: ----------------------- STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM. BY G.P. SRI.TEKCHAND THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 19/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T. Rev. No.211 of 2007 .................................................................... Dated this the 19th day of January, 2009. JUDGMENT Ramachandran Nair, J. The question raised pertains to addition made in assessment partly sustained in first appeal and confirmed by the Tribunal. The additions were made on account of various omissions and defects in the accounts. There is no case for acceptance of books of accounts as the defects and deficiencies really exist. Balance is only estimation of turnover. We notice that the first appellate authority has granted substantial reduction in the addition made and the Tribunal has confirmed it. We do not find any question of law arising from the order of the Tribunal. Consequently the revision case is dismissed. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms