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 THURSDAY, THE 28TH MAY 2009 / 7TH JYAISHTA 1931 ST.Rev..No. 11 of 2009() ------------------------ TA.90/2008 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/RESPONDENT/REVENUE: --------------------------------------- STATE OF KERALA REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT(S): APPELLANT/ASSESSEE: ---------------------------------- SRI.CHERIYAN.C.KOTTAPPURAM, KOTTAPPURATHU AGENCIES, CHENNITHALA, MAVELIKKARA. ADV. SRI.PHILIP T.VARGHESE FOR R SRI.THOMAS T.VARGHESE FOR R THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 28/05/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T.Rev. No.11 of 2009 .................................................................... Dated this the 28th day of May, 2009. ORDER Ramachandran Nair, J. Revision is filed against order of the Tribunal deleting estimated addition made in the assessment for probable omission and suppression. We have heard Government Pleader appearing for the petitioner and counsel appearing for the respondent. 2. Assessee did not produce books of accounts and consequently best judgment assessment was made making estimation of turnover for purchase and sales. Further it was noticed that there was purchase suppression of interstate purchases. Even though first appellate authority modified assessment, Tribunal held that actual suppression only could be added to the turnover and there can be no addition towards probable suppression. Government Pleader relied on Full Bench decision of this court in S.T. Rev. No.202/2006 dated 11.4.2008 wherein this court held that when accounts are unreliable and suppression noticed, remedy is estimation of turnover and assessee 2 cannot press for acceptance of book figure with actual suppression noticed. Following the said judgment we allow the revision by reversing the order of the Tribunal in principle, but since respondent is essentially an export house, we limit addition to probable omission and suppression at equal amount of suppression noticed. There will be corresponding reduction in the purchase turnover also for the purpose of assessment under Section 5A. The S.T. Revision case is allowed in part as above with direction to the officer to revise the assessment in terms of the above direction. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms