IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 2ND FEBRUARY 2010 / 13TH MAGHA 1931 ST.Rev..No. 380 of 2006() ------------------------- TA.198/2005 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... PETITIONER/APPELLANT/APPELLANT: ------------------------------- M/S. POLYMER MOULDERS, REPRESENTED BY MRS. FLORENCE FRANCIS, MANAGING PARTNER, INDUSTRIAL ESTATE, OLLUR, TRICHUR. BY ADV. SRI.V.V.ASOKAN SRI.P.P.RAMACHANDRAN RESPONDENT(S): --------------- STATE OF KERALA. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 02/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... S.T. Rev. No.380 of 2006 .................................................................... Dated this the 2nd day of February, 2010. JUDGMENT Ramachandran Nair, J. Heard counsel for the petitioner and the Government Pleader. After hearing both sides and after going through the Tribunal's order, we do not find any substantial question of law arising from the order of the Tribunal because admittedly petitioner was found, during inspection, involved in suppression and the offence was compounded. The assessment was made making addition at four times the suppression, which was reduced in appeal to two times. We do not find any justification to interfere with the estimation of turnover modified by the appellate authority and confirmed by the Tribunal. Consequently revision case is dismissed. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms