IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 10TH FEBRUARY 2010 / 21ST MAGHA 1931 ST.Rev..No. 259 of 2009() ------------------------- TA.133/2008 of S.T.A.T.ADDL.BENCH,TVM. .................... PETITIONER/APPELLANT/ASSESSEE: --------------------------------------- P.SOMARAJAN, PROPRIETOR, KAILAS CASHEW EXPORTS, EZHUKONE, KOLLAM. BY ADV. SRI.V.CHITAMBARESH, SENIOR ADVOCATE SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU SRI.A.R.NIMOD SRI.C.A.ANOOP RESPONDENT/RESPONDENT/REVENUE: ---------------------- STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 10/02/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... S.T. Rev. No.259 of 2009 .................................................................... Dated this the 10th day of February, 2010. JUDGMENT Ramachandran Nair, J. The question raised is only on the estimation of turnover after finding during various inspections that assessee was engaged in systematic suppression. Besides the value of suppression detected, the addition is only two times suppression noticed which is very reasonable. We, therefore, do not find any merit in the revision case and it is, therefore, dismissed. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms