ST.REV. 57/2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 ST.Rev..No. 57 of 2010() ------------------------ TA.184/2009 of STAT ADDL.BENCH, KOTTAYAM REVN.PETITIONER/RESPONDENT/REVENUE ------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER(LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDDIN. RESPONDENT: APPELLANT/ASSESSEE --------------------------------- M/S. HOTEL PRINCE, KANJIKUZHY, KOTTAYAM. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 12/07/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ST.REV. 57/2010 APPENDIX ANNEXURE-A TRUE COPY OF THE PENALTY ORDER DATED 29.4.2008. ANNEXURE-B TRUE COPY OF THE ORDER OF THE DEPUTY COMMISSIONER (APPEALS) DATED 30.1.2009. ANNEXURE-C TRUE COPY OF THE ORDER OF THE STAT DATED 30.9.2009. // TRUE COPY // P.S. TO JUDGE. knc/- C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = S.T.REV. 57 OF 2010 = = = = = = = = = = = = DATED THIS, THE 12TH DAY OF JULY, 2011. O R D E R C.N. Ramachandran Nair, J. The question raised in this Sales Tax Revision case is with regard to the correctness of the estimation of gross profit adopted by the first appellate authority, which was confirmed by the Tribunal for the purpose of penalty. Even though the learned Government Pleader has contented that estimation of the gross profit is not supported by any valid reason, we do not think we should entertain the revision case because in the absence of accounts, gross profit always is a matter of estimation. When two appellate authorities have concurred with the same rate of gross profit, we do not want to substitute it with ours. Consequently, the Sales Tax Revision is dismissed. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-