IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 7TH JULY 2010 / 16TH ASHADHA 1932 ST.Rev..No. 111 of 2010() ------------------------- AGAINST THE ORDER DATED 30/10/2009 IN TA.476/2009 of S.T.A.T., ERNAKULAM. .................... REVISION PETITIONER --------------------------------------- SNEHA DISTRIBUTORS (P) LTD, T.D.ROAD, ERNAKULAM. BY ADV. SRI.S.ABU BAKER KUNJU RESPONDENT: --------------- STATE OF KERALA, REP. BY SECRETARY TAXES, THIRUVANANTHAPURAM. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 07/07/2010, ALONG WITH STRV NO.112 OF 2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... S.T. Rev. Nos.111 & 112 of 2010 .................................................................... Dated this the 7th day of July, 2010. JUDGMENT Ramachandran Nair, J. Heard counsel for the petitioner in the connected revision cases and the Government Pleader for the respondents. The petitioner in S.T.Rev. No.111/2010 acted as an agent of the petitioner in the other case for sale of drugs in the State. The agency arrangement was closed on 31st March, 2000. Questions raised pertain to assessment of closing stock at the hands of the agent for want of proof of return of goods to the Principal. The reason for disallowance is want of documentary proof for return of goods. Further, the transaction as accounted is strange because the distributor after accepting return of goods again sold the same goods to the agent. The Tribunal found difficulty to accept the nature of transaction as genuine for want of evidence regarding transfer and retransfer. We do not find any substantial 2 question of law arising from the orders of the Tribunal. Consequently the revision cases are dismissed. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms