IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 15TH JULY 2011 / 24TH ASHADHA 1933 OT.Rev.No. 46 of 2011() ----------------------- TAVAT.453/2009 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/APPELLANT/ASSESSEE ---------------------------------------------------------- AISWARYA ENTERPRISES, YMCA BUILDING, KOZHIKODE REPRESENTED BY ITS MANAGING PARTNER SRI. A BALAKRISHNAN. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT/REVENUE ---------------------- STATE OF KERALA, REP. BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695033. BY G.P. SRI.MOHAMMED RAFEEQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 15/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX ANNEXURE A: COPY OF ASSESSMENT ORDER DT.4.12.2006. ANNEXURE B: COPY OF ORDER DT.27.6.2009 OF THE DY. COMMISSIONER(APPEALS), KOZHIKODE. ANNEXURE C: COPY OF ORDER DT.25.3.2010 OF THE APPELLATE TRIBUNAL. TRUE COPY P.S. TO JUDGE C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... O.T. Rev. No.46 of 2011 .................................................................... Dated this the 15th day of July, 2011. JUDGMENT Ramachandran Nair, J. Heard counsel for the petitioner and we have also gone through the orders of the Tribunal and that of the lower authorities. The revision is filed against the order of the Tribunal declining to grant refund claimed by the petitioner on input tax credit on the closing stock which is opening stock for the year 2005-2006. We notice from the orders that audit inspection was conducted by the officer and he found that the assessee has not passed on the tax benefit to the dealers which only entitles them to get input tax credit of tax paid under the KGST Act on the closing stock under proviso to sub-section (13) of Section 11 of the Act. The disallowance is made by the Assessing Officer after making audit inspection and after verifying the records. The two appellate authorities including the Tribunal concurred with the 2 findings of fact. We do not find any substantial question of law arising in the matter. Consequently revision is dismissed. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms