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. 26 of 2007() ------------------------ TA.141/2005 of COMMR.KERALA AGR.IT & STAT,TVM. .................... PETITIONER ------------------------------ STATE OF KERALA, REP. BY JOINT COMMISSIONER(LAW)IN-CHARGE COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.TEKCHAND RESPONDENT(S): --------------- P.S.VARADA, M/S.ENGINEERING & TECHNOLOGIES, EZHAMKULAM JUNCTION, PARAKODE P.O. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION 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.26 of 2007 .................................................................... Dated this the 19th day of January, 2009. JUDGMENT Ramachandran Nair, J. This is a case where the Tribunal did not sustain addition to the turnover made on the ground of low gross profit. The industry is engaged in rubber wood processing which generally has not been successful in the State. Therefore, low gross profit should not be the sole ground for rejection of books of accounts and for addition or estimation of turnover. We do not find any question of law arising from the order of the Tribunal on this issue. Consequently revision is dismissed. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms