IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 1ST JULY 2010 / 10TH ASHADHA 1932 OT.Rev.No. 44 of 2010() ----------------------- TAVAT.219/2009 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/APPELLANT/ASSESSEE ---------------------------------------------------------- K.SANTHOSH KUMAR, PROPRIETOR, SREE NAGALEKSHMI INDUSTRIES, ALTHARA JN., KODUMBU, PALAKKAD. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT/RESPONDENT/REVENUE ---------------------- STATE OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033. BY G.P. SRI.MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 01/07/2010, ALONG WITH OTRV NO.46 OF 2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... O.T. Rev. Nos.44 & 46 of 2010 .................................................................... Dated this the 1st day of July, 2010. JUDGMENT Ramachandran Nair, J. Heard Adv. Sri.S.Anil Kumar, counsel appearing for the petitioner and Government Pleader appearing for the respondent. After hearing both sides and after going through the Tribunal's order, we do not find any justification to interfere with the order of the Tribunal because the question raised is a pure question of fact i.e. with regard to the treatment of an amount of Rs.12,93,976/- which was accounted as service charges, the correctness of which the assessee could not establish before any of the lower authorities. All what is done is to treat this as turnover and assess the same. However, considering the likelihood of return of goods for repairs, we refix the 2 turnover on this account at Rs.10 lakhs (Rupees ten lakhs). These revision cases are allowed to the above extent. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms