IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 19TH SEPTEMBER 2011 / 28TH BHADRA 1933 OT.Rev.No. 62 of 2011() ----------------------- (AGAINST ORDER IN T.A.(VAT) NO.55/2010 DATED 27/03/2010 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM.) REVISION PETITIONER / APPELLANT --------------------------------------- V.SREENIVASAN,VELAPPAN SONS, MUDAPPALLUR P.O, ALATHUR TALUK, PALAKKAD DISTRICT. BY ADV. SRI.HARISANKAR V. MENON MS.MEERA V.MENON MR.MAHESH V.MENON RESPONDENT(S): /RESPONDENT ------------------------- STATE OF KERALA BY GOVERNMENT PLEADER, MR.MOHAMMED RAFIQ. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 19/09/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: O.T.REV. NO.62/2011 APPENDIX PETITIONER'S EXHIBITS ANNEXURE-A : COPY OF DETENTION NOTICE ISSUED BY THE INTELLIGENCE OFFICER, SQ.NO.II, KOTTAYAM. ANNEXURE-B : COPY OF ORDER ISSUED BY THE INTELLIGENCE OFFICER, PALAKKAD. ANNEXURE-C : COPY OF ORDER ISSUED BY THE COMMERCIAL TAX OFFICER, ALATHUR. ANNEXURE-D : COPY OF ORDER OF THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. ANNEXURE-E : COPY OF ORDER OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... O.T.Rev. No.62 of 2011 .................................................................... Dated this the 19th day of September, 2011. J U D G M E N T Ramachandran Nair, J. Heard learned counsel for the petitioner and learned Government Pleader for the respondent. The dispute raised is only against addition made in assessment that got modified in first appeal and again by the Tribunal. After hearing both sides, we do not find any merit in the O.T. Revision case because addition sustained is only the actual turnover suppressed. Consequently, this O.T.Revision case is dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) jg