IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 19TH NOVEMBER 2009 / 28TH KARTHIKA 1931 OT.Rev.No. 43 of 2009() ----------------------- TAVAT.229/2008 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVN.PETITIONER/RESPONDENT ---------------------------------------------- M/S.SREE RANGARAJ ISPAT (P) LTD., SAFA BUILDING,PIRIVUSALA,PALAKKAD, REPRESENTED BY ITS DIRECTOR,P.SIVAKUMAR. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): APPELLANT ------------------------ STATE OF KERALA. BY G.P. SRI.MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ALONG WITH O.T.REV. NO.44/2009 ON 19/11/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... O.T. Rev. Nos.43 & 44 of 2009 .................................................................... Dated this the 19th day of November, 2009. ORDER Ramachandran Nair, J. Heard counsel for the petitioner and Government Pleader for respondent. Even though counsel for the petitioner raised a contention that accounting of goods received on stock transfer at the stock transfer value without adding freight is not a justification for making addition, Government Pleader submitted that sister concern of the petitioner is accounting goods despatched from the same place by adding 2% freight. We do not find any question of law arising from the order of the Tribunal sustaining 2% addition towards freight. Consequently revision cases are dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms