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TMI Blog2008 (8) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is made on a rational basis, there is no justification for this court in modifying the same in a revision proceedings where the jurisdiction is confined only to questions of law. Since the Tribunal is the final fact finding authority and since it has modified the orders of the first appellate authority reducing the addition, we do not find any ground to interfere with the order of the Tribunal. We therefore dismiss the Tax Revision Cases. - - - - - Dated:- 25-8-2008 - RAMACHANDRAN NAIR C.N. AND MOHANAN V.K. , JJ. The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J. The dispute arising in both the revision cases is against the addition to the turnover made in the sales tax assessment of the petitioners, confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... virtue of the decision of this court in Lovely Thomas v. State of Kerala [1999] 113 STC 505 (T.R.C. Nos. 47 and 48 of 1996) which was confirmed by the Supreme Court by a decision in S.L.P. (see State of Kerala v. Lovely Thomas [2003] 131 STC 8 (SC)), no addition to the turnover could be made unless the Department establishes the actual unaccounted purchase and sale of liquor by the petitioners. The revision petitions were once referred to Full Bench and by judgment dated March 22, 2000, the Full Bench dismissed the T.R.Cs. holding that the position stated by this court in Lovely Thomas's case [1999] 113 STC 505 is not acceptable (see Mary Antony v. State of Kerala [2000] 120 STC 224). However, the petitioners filed review petition befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an entirely different Department, i.e., the State Excise Department. The production and marketing of liquor in all forms are controlled by the Abkari Act and Rules and without a licence, no dealer can carry on business in liquor. Cases get frequently reported about the Excise Department detecting production of spurious liquor in the State, import of liquor from outside State through clandestine operation. Therefore, it is a notorious fact known to all concerned that along with sale of liquor supplied by Government agencies, there is sale of spurious or illicit liquor sourced through local production or from outside State. In fact, on several occasions, tragic cases of death of a large number of people have taken place in the State on accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessing officer is only to estimate the turnover. There are large number of judgments of this court and the Supreme Court holding that after rejecting the books of accounts, the assessing officer has to make an estimation of turnover and estimation in all cases involved some guess-work. Unless the estimation is found to be arbitrary and not based on any material, there is no scope for interference by this court. In one case, we find the assessing officer has made the estimation based on the suppressed turnover and in two levels on appeal, the first appellate authority and the Tribunal changed the pattern of addition based on declared turnover. In the other case, the addition to turnover is only a very small amount and that is based ..... X X X X Extracts X X X X X X X X Extracts X X X X
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