IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 2ND DECEMBER 2009 / 11TH AGRAHAYANA 1931 ST.Rev..No. 266 of 2009() ------------------------- TA.61/2008 of S.T.A.T.ADDL.BENCH,TVM. .................... PETITIONER ------------------------------ M/S.SUNNY JACOB JEWELLERS GOLD HYPER MARKET, MAIN ROAD, KOLLAM REPRESENTED BY THE MANAGING PARTNER, SUNNY JACOB. BY ADV. SRI.C.K.THANU PILLAI SRI.K.P.JOY RESPONDENT(S): --------------- THE STATE OF KERALA BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 02/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... S.T. Rev. No.266 of 2009 .................................................................... Dated this the 2nd day of December, 2009. JUDGMENT Ramachandran Nair, J. Revision is filed against the order of the Tribunal sustaining 15% addition to the declared turnover. Even though counsel appearing for the petitioner canvassed for acceptance of books of accounts, we do not find any justification to interfere with the Tribunal's order. In fact, it is on record that the petitioner purchased 17 kgs. and odd quantity of old gold ornaments in the course of business which means that purchasers of new ornaments sold so much old ornaments to the petitioner. In the course of purchase of new gold ornaments, quantitative replacement is very little. Considering the quantity of old ornaments replaced by the customers, the sale in terms of the quantity and value of new gold 2 ornaments accounted by the petitioner do not appear to be correct. We, therefore, do not find any ground to interfere with the order of the Tribunal. Consequently revision is dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms