IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 3RD NOVEMBER 2009 / 12TH KARTHIKA 1931 ST.Rev..No. 250 of 2009() ------------------------- TA.64/2009 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER/APPELLANT ------------------------------------------------- SAINUDEEN S., AGED 45 YEARS, S/O.T.P.ABDULLA, M/S.SONA MARBLES, PERUMBA, PAYYANNUR. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- STATE OF KERALA. BY G.P. SRI. MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 03/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No. 250 OF 2009 -------------------------------------------- Dated this the 3rd day of November, 2009 JUDGMENT Ramachandran Nair, J. Heard counsel for the petitioner and Government Pleader for respondents who took notice on admission. The question raised pertains to addition sustained by the Tribunal which is relatable to suppressed portion of inward freight and coolie charges. It is seen that freight and coolie charges accounted by the petitioner are at variance with the freight and coolie charges declared at the checkpost while remitting entry tax. We do not find any justification to interfere with the Tribunal's order because it is based on freight declared, conceded or accepted by the assessee before the checkpost authorities. Consequently Revision is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2