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 24TH SEPTEMBER 2010 / 2ND ASWINA 1932 OT.Rev.No. 62 of 2010() ----------------------- AGAINST THE ORDER DATED 30/12/2009 IN TA.VAT.279/2009 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/APPELLANT ------------------------------------------------- K.BALAN NAMBIAR,STATIONERY DEALER, MATTANNUR. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT: --------------- STATE OF KERALA BY G.P. SRI.MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 24/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... O.T. Rev. No.62 of 2010 .................................................................... Dated this the 24th day of September, 2010. JUDGMENT Ramachandran Nair, J. Heard counsel for the petitioner and Government Pleader who took notice on admission. Question raised in the revision pertains to only addition modified in first appeal and sustained by the Tribunal. Admittedly petitioner was engaged in massive suppression and the same is established by the department by obtaining suppliers' bill and verifying the same with petitioner's sales. The petitioner has not even accounted 10% of the purchase in the detected transactions. Therefore, there is no merit in the challenge against the order of the Tribunal sustaining modified assessment. Consequently O.T. Revision case is dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms