IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 14TH DAY OF DECEMBER 2011/23RD AGRAHAYANA 1933 STRV.No. 117 of 2011 ( ) ------------------------------------- TA.NO.111/2011 OF SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, THIRUVANANTHAPURAM ----------------------- REVISION PETITIONER/ASSESSEE -------------------------------------------------- S.JAMEELA BEEVI, J.S.CASHEW EXPORTERS, KILLIKOLLOOR, KOLLAM. BY ADV. SRI.S.SANTHOSH KUMAR SMT.LISSY JOSE RESPONDENT/REVENUE ------------------------------------ STATE OF KERALA, REP.BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001 BY GOVERNMENT PLEADER SRI.BOBBY JOHN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 14-12-2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: sts STRV.NO.117/2011 APPENDIX PETITIONER'S ANNEXURES: ANNEX A COPY OF THE NOTICE DATED 11/12/2004 ISSUED BY THE INTELLIGENCE INSPECTOR, INTELLIGENCE OFFICE, PATHANAMTHITTA. ANNEX B COPY OF THE RECEIPT DATED 11/12/2004 ISSUED BY THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, PATHANAMTHITTA. ANNEX C COPY OF THE PETITION DATED 04/10/2005 FILED BEFORE THE DEPUTY COMMISSIONER,(INTELLIGENCE) COMMERCIAL TAXES, THIRUVANANTHAPURAM. ANNEX D COPY OF THE ORDER DATED 22/02/2009 PASSED BY THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, PATHANAMTHITTA. ANNEX E COPY OF THE ORDER DATED 29/06/2010 PASSED BY THE DEPUTY COMMISSIONER(APPEALS)II, COMMERCIAL TAXES, KOLLAM. ANNEX F COPY OF the ORDER DATED 28/04/2011 OF THE SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, THIRUVANANTHAPURAM IN T.A.NO.111/2011. ANNEX G COPY OF THE MONTHLY RETURN DATED 10/1/2005 FOR THE MONTH OF DECEMBER, 2004. RESPONDENT'S ANNEXURES: NIL /TRUE COPY/ P.S.TO.JUDGE sts C.N. RAMACHANDRAN NAIR & K. VINOD CHANDRAN,JJ ============================== S.T.REV. NO. 117 OF 2011 ============================ Dated this the 14th day of December 2011 JUDGMENT C.N.Ramachandran Nair, J. Heard the counsel for the petitioner and the Senior Government Pleader for Respondent. The revision is filed against penalty sustained by the Tribunal for attempted evasion of tax in respect of a consignment of cashew nuts transported from petitioner's factory in Kollam to Alwaye. It is seen that the petitioner has a cashew factory engaged in processing and exporting cashew kernels. The item seized was raw cashew nuts transported from Kollam to Alwaye in the wee hours of the night on 11/12/2004. The finding of the authorities below is that the petitioner was not engaged in purchase and sale of raw cashew nuts. In fact, in the whole year, the single transaction of sale accounted is the seized one. Concurrent finding of the three authorities below including STRV.117/2011 2 the Tribunal is that but for the seizure the petitioner would not have accounted the single sale transaction made in an year. We do not find any justification to interfere with the concurrent findings of the facts based on a penalty sustained. Consequently, the Sales Tax Revision is dismissed. Sd/- C.N.RAMACHANDRAN NAIR JUDGE Sd/- K. VINOD CHANDRAN JUDGE ks. True copy P.S.To Judge STRV.117/2011 3