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 2ND JUNE 2010 / 12TH JYAISTHA 1932 ST.Rev..No. 114 of 2010() -------------------------------- TA.165/2006 of STAT ADDL.BENCH, KOTTAYAM ........................................ REVISION PETITIONER (S): APPELLANT ------------------------------------------------------- M/S.SREE SAI INDUSTRIES, MINI INDUSTRIAL ESTATE, PATHIYOOR, KAREELAKULANGARA.P.O, KAYAMKULAM, REPRESENTED BY ITS PROPRIETOR, R.SIVASANKARA PILLAI. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): RESPONDENT -------------------------------------------- STATE OF KERALA. GOVERNMENT PLEADER MR. MOHAMMED RAFEEQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 02/06/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. --------------------------- S.T.Rev No. 114 OF 2010 -------------------------- Dated this the 2nd day of June, 2010 J U D G M E N T Ramachandran Nair, J. During the hearing of the delay condonation petition, we have examined the merit of the S.T.Revision also. We do not find any merit in this case. The dispute is only with regard to the addition of Rs.5,000/- to the turn over after rejection of Books of Account and against estimation of 10% gross profit. Further, there is a freight addition of 5%, which is also disputed by the petitioner. We do not find any question of law arising from the order. Consequently the revision lacks merit. There is also an inordinate delay of around three years in filing the revision. We therefore dismiss the delay condonation petition as well as the revision petition. C.N.RAMACHANDRAN NAIR (JUDGE ) P.S.GOPINATHAN (JUDGE ) vps Crl. R.P..No. 2 Crl. R.P..No. 3