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 4TH JUNE 2009 / 14TH JYAISHTA 1931 ST.Rev..No. 110 of 2009() ------------------------- TA.212/2008 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... PETITIONER/APPELLANT ---------------------------------------- O.M.THOMAS, (PROPRIETOR), UNITED TRADING AGENCIES, KALOOR, KOCHIN-682 017. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENT(S): --------------- STATE OF KERALA, REP. BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 04/06/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T. Rev. No.110 of 2009 .................................................................... Dated this the 4th day of June, 2009. ORDER Ramachandran Nair, J. Question raised in the revision petition filed by the assessee pertains to addition in assessment sustained by the Tribunal. On going through the orders and after hearing the petitioner and the Government Pleader, we find that unusual low margin is seen in first sales, whereas higher margin is shown in second sales. Admittedly the petitioner is trading in reclaimed rubber. Even though counsel submitted that second sales pertain to local purchase and sale of goods of inferior quality and the goods brought from outside State are of higher quality, we do not find any such fact substantiated before lower authorities. However, we are unable to visualise as to how reclaimed rubber brought from outside Kerala is of higher quality than the reclaimed rubber sourced by the petitioner in Kerala. It is very common that traders account higher margin in second sales to avoid tax. Further, we do not find any question of law arising from the order of the 2 Tribunal because it is only a matter of sustaining addition for the reason that unusual margin is shown in second sales of the same item by the petitioner. Consequently revision is dismissed. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms