IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 ST.Rev..No. 100 of 2011() ------------------------- AGAINST ORDER DATED 24/02/2011 IN TA.61/2010 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/PETITIONER/ASSESSEE ----------------------------------------------------------- M/S.PALAKUNNEL TOURIST HOTEL, ETTUMANOOR (T.A.NO.61/2010). BY ADV. DR.K.B.MOHAMMEDKUTTY, SR. ADVOCATE SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT(S): RESPONDENT/REVENUE --------------------------------- THE STATE OF KERALA (T.A.NO.113/2010) REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM MR.BOBBY JOHN, SPL. GOVERNMENT PLEADER (TAXES) THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 21/10/2011, ALONG WITH STRV NO. 105 OF 2011 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.T.REV.NO.100/2011 APPENDIX PETITIONER'S EXHIBITS ANNEXURE-A : COPY OF ASSESSMENT ORDER FOR 2008-09 (ASSESSMENT) DATED 22/03/2010. ANNEXURE-B : COPY OF APPELLATE ORDER DATED 21/06/2010. ANNEXURE-C : COPY OF COMMON APPELLATE TRIBUNAL ORDER T.A.NO.61/2010 DATED 24/02/2011. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, Ag.CJ. & P.S.GOPINATHAN, J. .................................................................... S.T. Revision Nos.100 & 105 of 2011 .................................................................... Dated this the 21st day of October, 2011. J U D G M E N T Ramachandran Nair, Ag.CJ. Heard Dr.K.B.Mohammedkutty, learned Senior counsel appearing for the petitioner and learned Government Pleader for the respondent State. 2. The question raised is only against the gross profit fixed by the Tribunal for estimating turnover of liquor sale in the bar hotel. The petitioner's case is that gross profit fixed by the Tribunal is very high and it is without any basis. Learned Government Pleader on the other hand submitted that there was inspection in the bar hotel and based on sale bills collected average gross profit is estimated by the Tribunal. It is also to be noted that gross profit in liquor business under the compounding scheme is as high as 140% of the purchase value. S.T.Rev.Nos.100 & 105/2011 2 After hearing both sides, in the first place we do not find any question of law arising from the order of the Tribunal fixing gross profit based on the data gathered on inspection. Secondly, going by any standards, fixation of gross profit in retail sale of liquor in bar hotel at 46.84% cannot be held to be high. We, therefore, do not find any merit in the S.T.Revision cases, and accordingly, these are dismissed. (C.N.RAMACHANDRAN NAIR, ACTING CHIEF JUSTICE) (P.S.GOPINATHAN, JUDGE) jg