IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY WEDNESDAY, THE 16TH FEBRUARY 2011 / 27TH MAGHA 1932 OT.Rev.No. 1 of 2011() ---------------------- AGAINST ORDER IN TA.148/2010 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... PETITIONER:/ APPELLANT ------------------------------- M.A.ABUL KHADER, PROPRIETOR, M/S.CENTRAL KERALA GRANITES, MEKKALADY, KALADI, ERNAKULAM DISTRICT. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S): / RESPONDENT --------------- THE STATE OF KERALA. MR.MOHAMMED RAFIQ, GOVERNMENT PLEADER THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 16/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- O.T.Rev.No.1 of 2011 --------------------------------- Dated, this the 16th day of February, 2011 J U D G M E N T Ramachandran Nair, J. This Revision is filed against the orders of the Tribunal confirming estimation of turn over on the sale of products by the petitioner. 2. We have heard learned counsel for the petitioner and learned Government Pleader for the respondent. 3. After hearing both sides and after going through the Tribunal's orders, we do not find any question of law arising from the orders of the Tribunal because admittedly, the petitioner did not have any book of accounts and therefore, production and sale have to be estimated on rationale basis. The Tribunal noticed that power consumption is taken as the basis for estimation of production. Further it is seen that 25% of the power consumption is allocated towards repair and maintenance, which itself will take care of the interest of the petitioner. Even though, learned counsel for the O.T.Rev.No.1/2011 -2- petitioner contended that production estimated per unit is also high, we do not think the basis adopted by the Assessing Officer could be questioned in revision proceedings. We, therefore, dismiss the revision case. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg