M/S.Sree Rangaraj Ispat (P) Ltd vs State Of Kerala on 19 November, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

OT.Rev.No. 43 of 2009()


1. M/S.SREE RANGARAJ ISPAT (P) LTD.,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA.
                       ...       Respondent

                For Petitioner  :SRI.N.MURALEEDHARAN NAIR

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN

 Dated :19/11/2009

 O R D E R
                    C.N.RAMACHANDRAN NAIR &
                               V.K.MOHANAN, JJ.
               ....................................................................
                      O.T. Rev. Nos.43 & 44 of 2009
               ....................................................................
              Dated this the 19th day of November, 2009.

                                          ORDER

Ramachandran Nair, J.

Heard counsel for the petitioner and Government Pleader for

respondent. Even though counsel for the petitioner raised a contention

that accounting of goods received on stock transfer at the stock transfer

value without adding freight is not a justification for making addition,

Government Pleader submitted that sister concern of the petitioner is

accounting goods despatched from the same place by adding 2%

freight. We do not find any question of law arising from the order of

the Tribunal sustaining 2% addition towards freight. Consequently

revision cases are dismissed.

C.N.RAMACHANDRAN NAIR
Judge

V.K.MOHANAN
Judge
pms