IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 10TH FEBRUARY 2010 / 21ST MAGHA 1931 OT.Rev.No. 6 of 2010 ------------------------------ (T.A(VAT).NO.281/2008 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM DATED 30/04/2009) .................... REVISION PETITIONER/APPELLANT: ----------------------------------------------------- K.KHADER, HASSEENA TIMBERS, THAYYALINGAL. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.T.G.ABHILASH. RESPONDENT/RESPONDENT: ------------------------------------------- STATE OF KERALA. BY GOVT. PLEADER SRI. MOHAMMED RAFFIQ. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 10/02/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: prv. C.N.Ramachandran Nair & P.S.Gopinathan, JJ. ============================================ O.T.REV.6 of 2010 ============================================ Dated this the 10th day of February, 2010. ORDER Ramachandran Nair, J. 1.Heard the counsel for the petitioner and the Government Pleader for the respondent. 2.After hearing both sides and on going through the Tribunal's order, we do not find any merit in the revision filed against the penalty order confirmed by the Tribunal, because, the transaction was between two dealers and the consignee, admittedly, was not a registered dealer. Since commodity is taxable at all points, attempt of evasion is intrinsic in the transaction itself. Therefore, penalty order is rightly levied. As regards quantum of penalty is concerned, Tribunal reduced it to Rs.21,875/-. OTRV6/10 -:2:- Therefore, there is no scope for reduction of penalty as well. Consequently, OTRV is dismissed. C.N.Ramachandran Nair, Judge. P.S.Gopinathan, Judge. sl.