IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 17TH AUGUST 2006 / 26TH SRAVANA 1928 ST.Rev..No. 340 of 2003() ------------------------- TA.249/1999 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... PETITIONER/ASSESSEE ---------------------------------- M/S.APSARA APPARELS, DIPLOMAT BUILDING, RAILWAY STATION ROAD, KOZHIKODE REP.BY ITS MANAGING PARTNER S.MUHAMMED HARIS. BY ADV. SRI.T.M.SREEDHARAN SRI.A.V.MURALEEDHARAN (CLT) RESPONDENTS: REVENUE. -------------------------------------- STATE OF KERALA, REP. BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. V.V. ASOKAN. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 17/08/2006,THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.M.JOSEPH, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - S.T.Rev.Case No.340 OF 2003 - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - Dated this the 17th day of August, 2006. JUDGMENT Ramachandran Nair, J. The question raised is only with regard to addition to the turn over sustained by the Tribunal. Petitioner is a manufacturer of ready- made garments. The turn over declared by the petitioner in taxable goods is above Rs.Four Lakhs. The suppression detected by the Inspector on 14.10.1996 was Rs.18,96,035/-. Even though substantial addition was made by the assessing officer, we find that in addition to the suppressed turn over, the appellate authority sustained addition of two times of the suppressed turn over, which was sustained by the Tribunal. 2. We do not find any justification to modify the Tribunal's order on addition. It is seen that the Tribunal directed granting of exemption to the petitioner based on certificate of exemption produced before the Tribunal. 3. Government Pleader produced the revised order, which shows S.T.REV.CASE 340/2003. 2 substantial balance liability. Recovery is delayed on account of stay granted by this court. Therefore we feel that the petitioner can be granted some reduction in interest provided petitioner clears the arrears within a reasonable time. While S.T.Rev.Case is dismissed, we direct the officer to reduce the interest to 1% per month for all periods including period of stay granted by this court provided the arrears are cleared within three weeks from the date of receipt of a copy of this judgment. (C.N.RAMACHANDRAN NAIR, JUDGE) (K.M. JOSEPH, JUDGE) sb K.S.RADHAKRISHNAN & K.M.JOSEPH, JJ. - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - W.A. No. OF 200 - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - JUDGMENT Dated this the day of February, 200.