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 MONDAY, THE 19TH JANUARY 2009 / 29TH POUSHA 1930 ST.Rev..No. 312 of 2007() ------------------------- TA.319/2006 of COMMR.KERALA AGR.IT & STAT,TVM. .................... REVISION PETITIONER/APPELLANT/ASSESSEE ---------------------------------------------------------- M/S.A.K.CASHEW FACTORY TITANIUM JUNCTION, CHAVARA, KOLLAM. BY ADV. SRI.S.SOMAN RESPONDENT(S): RESPONDENT/REVENUE --------------------------------- STATE OF KERALA REPRESENTED BY ITS CHEIF SECRETARY TO GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.TEKCHAND THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 19/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T. Rev. No.312 of 2007 .................................................................... Dated this the 19th day of January, 2009. JUDGMENT Ramachandran Nair, J. The question raised pertains to addition to turnover sustained in first appeal confirmed by the Tribunal. The assessee was admittedly engaged in unaccounted sales and on investigation by the Intelligence Wing, irregularity was found. Consequently, omitted turnover was estimated and assessment was made by the Assessing Officer. In appeal, the first appellate authority made substantial reduction which is confirmed in second appeal by the Tribunal. We do not think there is any scope for further reduction by this court because the Tribunal itself found that considering the irregularities addition sustained is reasonable. Prayer for reduction in the turnover is not entertainable in a revision petition filed under Section 41 of the KGST Act which 2 authorises this court to entertain revision only on questions of law. Consequently revision case is dismissed. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms