IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 16TH NOVEMBER 2009 / 25TH KARTHIKA 1931 ST.Rev..No. 252 of 2009() ------------------------- TA.259/2005 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER/APPELLANT ------------------------------------------------- M.V.IBRAHIM, ARAFA TRADERS, SIVAPURAM. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- STATE OF KERALA. BY SPL. G.P. SRI. VINOD CHANDRAN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 16/11/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No. 252 OF 2009 -------------------------------------------- Dated this the 16th day of November, 2009 O R D E R Ramachandran Nair, J. The question raised in the Revision pertains to value of goods stock transferred outside Kerala. In the first place we notice that the value adopted is the value shown by the petitioner in the delivery note for the purpose of payment of advance tax. We do not find any justification to interfere with the orders of the Tribunal because value adopted by the petitioner himself in the delivery note is adopted by the Tribunal for the purpose of assessment. Consequently the Revision is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2