IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 3RD MARCH 2009 / 12TH PHALGUNA 1930 ST.Rev..No. 152 of 2008 -------------------------------- TA.532/2006 of S.T.A.T., ADDL.BENCH-II, ERNAKULAM ........................................... PETITIONER(S): --------------------- K.M.ISMAIL, KAKKADAMKULAM AGENCIES, AVOLI, MUVATTUPUZHA, ERNAKULAM DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ---------------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, COMMERCIAL TAX DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 03/03/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------------------------------------------------ S.T.R.V NO: 152 OF 2008 ----------------------------------------------------------------------------------- Dated this the 3rd March, 2009. JUDGMENT RAMACHANDRAN NAIR, J. Assessment is seen made by making addition to declared turnover on account of petitioner's failure to account full transactions pertaining to goods that passed through check post. It is seen from the orders of the appellate authorities including the Tribunal that substantial quantum relief is granted by reducing the turnover addition to two times suppression as against six times the officer originally fixed. Even though counsel raised a contention that check post declarations are denied by the petitioner and inspite of that denial department has not discharged under Section 30B of the KGST Act, it is seen from the order that petitioner did not avail the opportunity granted by the lower authority. We do not find any question of law arising from the order of the Tribunal S.T.Rev.No: 152/2008 2 pertaining to refixation of turnover. We therefore dismiss the sales tax revision. C.N. RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: