IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 29TH MAY 2009 / 8TH JYAISHTA 1931 ST.Rev..No. 349 of 2008() ------------------------- TA.209/2007 of S.T.A.T.ADDL.BENCH,TVM. .................... REVISION PETITIONER: APPELLANT/APPELLANT/ASSESSEE: ------------------------------------------------- K.GOPINATHAN, S/O.KESAVAN, K.G.BAKERS, THACHANKANAM, VETTOOR ROAD, MAIDANAM, VARKALA POST 695141, THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.O.RAMACHANDRAN NAMBIAR SRI.GEEN T.MATHEW RESPONDENT(S): RESPONDENT/RESPONDENT/REVENUE: --------------------------------------------- STATE OF KERALA. BY G. P. SRI. VINOD CHANDRAN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 29/05/2009, ALONG WITH STRV NO. 350 AND 351 OF 2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- S. T. Rev. Nos. 349 to 351 OF 2008 -------------------------------------------- Dated this the 29th day of May, 2009 JUDGMENT Ramachandran Nair,J. Revision petitioner, in the connected cases, was running a bakery during the years 2002-03 to 2004-05. Three inspections were carried out by the Sales Tax Department in the business premises of the petitioner. However, on all occasions, books of accounts were not maintained was commenced only during 2002-03 and petitioner has wholesale business only in bread and cake. However, it is seen from the inspection report prepared in the second round that petitioner was selling other bakery items like Halwa. Even though counsel for the petitioner submitted that in the absence of anzy evidence for carrying on business in jilebee, chips and other items, estimation and addition of turnover on these items are without jurisdiction. We are unable to accept this contention because admittedly petitioner was found to be engaged in bakery business. Even though wholesale business was in bread and cake, still petitioner was in retail business running a bakery. 2 If accounts are not full and complete then the recourse open to the department is to estimate the turnover. Necessarily estimate has to be made for transaction in items normally sold in a similar business concern. It is common knowledge that bakery sells bread, cake, jilebee, halwa, etc. We cannot draw any presumption that petitioner's bakery was an exception to the general business carried on by bakeries. We therefore do not find any justification to interfere with the estimation of turnover of various items. Further, the questions raised are only pure questions of fact on which interference is not permissible in revision proceedings. Consequently Revisions are dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 3