IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 16TH OCTOBER 2009 / 24TH ASWINA 1931 ST.Rev..No. 234 of 2009() ------------------------- TA.181/2009 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER/APPELLANT ------------------------------------------------- E.A.HASSAINAR, PROPRIETOR, BARE POULTRY FARM, BARE, UDUMA. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): RESPONDENT ------------------------- THE STATE OF KERALA. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 16/10/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... S.T. Rev. No.234 of 2009 .................................................................... Dated this the 16th day of October, 2009. ORDER Ramachandran Nair, J. Heard counsel for the petitioner and Government Pleader for the respondent. The revision is filed against penalty order confirmed by the Tribunal. The case of the petitioner that the defects noticed during inspection which is mainly shortage of poultry feed, is factually incorrect because actual stock maintained in the godown was not found by the Inspecting Officer. However, the Tribunal found that the petitioner had not informed the Inspecting Team as to where he maintained the stock. Besides this, certificate of registration showing godown was not available in the place of business. Above all, no books of accounts were available at the business place when inspection was carried out. However, we find that the assessee as a poultry farmer enjoyed sales tax exemption and there is nothing to indicate that the assessee was trading in poultry feed and the shortage noticed is only in 2 poultry feed. In the circumstances, we allow the revision in part by modifying the penalty order by reducing the penalty to equal amount of tax on the suppressed turnover. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms