IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 1ST JANUARY 2008 / 11TH POUSHA 1929 S.T.Rev.No.507 of 2004 ----------------------------------------------- T.A.NO.470/1998 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, PRINCIPAL BENCH, THIRUVANANTHAPURAM (ORDER DATED 23.12.2000 - ASSESSMENT YEAR 1992-93) .................... REVISION PETITIONER/RESPONDENT/REVENUE:- ------------------------------------------------------------------------ STATE OF KERALA, REPRESENTED BY THE DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SPECIAL GOVERNMENT PLEADER SRI.VINOD CHANDRAN. RESPONDENT/APPELLANT/ASSESSEE:- --------------------------------------------------------- M/S. VELAYUDHAN PILLAI & SONS, CHALAI, THIRUVANANTHAPURAM. BY ADV. SRI.E.P.GOVINDAN. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 01/01/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & K.M.Joseph,J. ---------------------------------------------- S.T.Rev.No.507 of 2004 ---------------------------------------------- Dated, this the 1st day of January, 2008 ORDER K.M.Joseph,J. By the impugned order, Annexure-C, the Tribunal has, taking note of the seasonal nature of the business, the date of inspection, the quantum of suppression, the gravity of the other defects and all other aspects of the case, refixed the addition at a lump sum amount of Rupees One Lakh which, according to him, was more fair and reasonable in the case. The State has come up in revision under Section 41 of the Kerala General Sales Tax Act challenging the aforesaid order. 2. The quantum of the addition made by the assessing officer was at Rs.2,96,922.20. We would think that it is essentially a question of estimation of the additions to be made by the Tribunal which, the Tribunal is competent to do as it is the last fact finding authority. We do not find any ground to take exception to the said finding of fact arrived at by the Tribunal. Therefore, the questions of law framed by the Revenue is answered against the Revenue and in favour of the assessee and the revision petition stands dismissed. H.L.Dattu Chief Justice K.M.Joseph Judge vku/-