IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 27TH NOVEMBER 2008 / 6TH AGRAHAYANA 1930 ST.Rev..No. 334 of 2006 ------------------------------ TA.431/2004 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER/RESPONDENT/REVENUE: -------------------------------------------------------------------- STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW) IN-CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. RESPONDENT/APPELLANT/ ASSESSEE: ------------------------------------------------------- M/S. EMPEES TRADERS, KOYILANDY. ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 27/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - C.M.Appn.No.775 of 2006 and S.T.Revn.No.334 OF 2006 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of November, 2008 O R D E R H.L.DATTU, C.J. Delay condoned. (2) The Revenue is before us in this tax revision case being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, in T.A.No.431/2004 dated 22.2.2006. (3) The Revenue has framed the following questions of law for our consideration and decision. They are as under: “A. Whether the Appellate Tribunal is justified in ordering deletion of turnover worth Rs.12,60,353.30 from the taxable turnover on the ground of duplication, especially when the assessee had no such case in the assessment proceedings or before the appellate authority? B. Was not the appellate Tribunal in error in making the impugned direction in as much as the turnover of Rs.12,60,353.30 was assessed to tax by the Assessing Authority being Commission sales of Mysore feeds? C. Has not the Tribunal exceeded its appellate jurisdiction in the matter of issuing the 2 S.T.Rev.334/06 impugned direction? (4) In order to answer the questions of law so framed by the Revenue, in our opinion, it is desirable to extract, what has been stated by the Tribunal in the course of its order. The same is as under: “It is significant to note that, the assessee had filed an application before the Ist appellate authority stating that, it was due to an error, that such a duplication had crept in the accounts submitted by him. From a perusal of the records, it is evident that, a sum of Rs.13,28,924.65 was shown as the sales value of poultry feed and a sum of Rs.12,60,353.30 was shown as purchase value of the very same poultry feed. When the sale value has been accounted, we are of the view that, the purchase value has to be deleted from the taxable turnover of the appellant.” (5) The conclusion and the findings reached by the Tribunal is purely after going through the records maintained by the dealer in the course of its business. The Tribunal as such has not decided any questions of law. The Tribunal being the final fact finding authority, has perused the accounts maintained by the dealer and has positively come to the conclusion that there is duplication of sale and purchase value of poultry feed and since the value has been accounted, the purchase value has to be deleted from the taxable turnover. (6) The parameters of the revisional powers of this Court under 3 S.T.Rev.334/06 Section 41 of the Kerala General Sales Tax Act is limited. This Court can only interfere with the orders passed by the Tribunal, if the Tribunal has erroneously decided the questions of law or has failed to decide any questions of law or if the findings and conclusions reached by the Tribunal on facts are perverse. (7) In our opinion, the reasonings and the conclusions reached by the Tribunal is purely based on the records maintained by the dealer in the course of its business. Since there is no question of law as such is involved in the revision, we decline to entertain this revision petition and the same is accordingly dismissed. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE cl 4 S.T.Rev.334/06