IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 22ND MARCH 2010 / 1ST CHAITHRA 1932 ST.Rev..No. 59 of 2010() ------------------------ TA.209/2009 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/APPELLANT ------------------------------------------------- GOLD STAR PAINTS & CHEMICALS PVT LTD., PARANGATH TOWERS, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT/RESPONDENT ------------------------- STATE OF KERALA. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 22/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. -------------------------------------------- S.T. Rev. No. 59 OF 2010 -------------------------------------------- Dated this the 22nd day of March, 2010 JUDGMENT Ramachandran Nair, J. Heard counsel for the Revision Petitioner and Government Pleader. The order under challenge is the order in appeal issued by the STAT upholding the penalty levied on petitioner under Section 29A(4) of the KGST Act. Since facts are not detailed in the order of the Tribunal, we requested the Government Pleader to find out whether goods consigned from outside the State to petitioner's godown really passed through the border checkpost in Kerala and whether the transport document contains checkpost seal. Government Pleader has confirmed that goods passed through checkposts and checkposts' seal is there on the transport document. Even though this is not conclusive evidence against attempt of evasion of tax, coupled with the fact that goods were seized near to the godown of the petitioner at Peruvambu road and the office was also nearby which is Kalmandapam, we do not think the conclusions arrived at by the lower authorities about attempt 2 of evasion of tax stands proved beyond any doubt. We therefore allow the revision vacating the orders of the Tribunal confirming penalty. (C.N.RAMACHANDRAN NAIR) Judge. (P.S. GOPINATHAN) Judge. kk