State Of Kerala vs P.A.Varada on 19 January, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST.Rev..No. 26 of 2007()


1. STATE OF KERALA.
                      ...  Petitioner

                        Vs



1. P.A.VARADA, M/S.ENGINEERING &
                       ...       Respondent

                For Petitioner  :GOVERNMENT PLEADER

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :19/01/2009

 O R D E R
                    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