JUDGMENT The judgment of the Court was delivered by V. V. KAMAT, J. - The petitioner is a registered dealer under the Kerala General Sales Tax Act, 1963 more particularly in iron, steel, hardwares and paints at Trichur. This Court is approached with the following six questions under section 41 of the above Act : "1. Does not the endorsement in annexure G statement along with annexure F letter establish that the entire sale effected by the Trichy Steel Rolling Mills in Kerala suffered tax to establish the evidence prescribed under rule 32(13) of the Kerala General Sales Tax Rules ? 2. Has not the Tribunal erred in confirming the assessment basing solely on a diary entry of a sales representative sufficient justification in law to treat as taxable turnover at the hands of a registered dealer ? 3. Is not the Tribunal bound to look into the quantum of the turnover with the financial capacity of the dealer and has not the statutory authority decided the legal issue with evidence on record ? 4. The Tribunal being the final fact finding authority is it sufficient justification for it to endorse the assessment without a discussion on the materials available on record. 5. Do not the non-imposition of any penalty or prosecution consequent to the inspection and the alleged unearthing of suppression cut at the claim of the department of unaccounted purchase and is not the order of the Tribunal liable to be set aside ? 6. Is it not illegal for the Tribunal to endorse and confirm an assessment solely on the basis of an inspection conducted in the succeeding year and when no material defect was found in the account of the relevant year ?" 2. On November 23, 1979 there was a surprise inspection at Kunnamkulam Peoples Stores with which the assessee is concerned in connection with the business activity. This was by the Intelligence Wing of the Sales Tax Department whereunder certain documents and records were seized. On the same day, it is not disputed, there was another raid by a surprise inspection at the business premises of the petitioner. Thereafter on December 4, 1979 the business premises at Trichur were also inspected in a similar manner. This was by the Intelligence Wing of the Sales Tax Department whereunder certain documents and records were seized. On the same day, it is not disputed, there was another raid by a surprise inspection at the business premises of the petitioner. Thereafter on December 4, 1979 the business premises at Trichur were also inspected in a similar manner. It is necessary to narrate that by the order dated July 21, 1981 in O.P. No. 1090 of 1981 this Court permitted to take back the copies of the documents seized after maintaining photostat copies in regard thereto. This was on the basis of the petition by the present petitioner as petitioner No. 2 therein. It is necessary to state that petitioner No. 1 is the father of the dealer of the shop at Kunnamkulam. 3. The first order of assessment (annexure B) is passed by the Assistant Commissioner, Special Circle, Trichur on January 2, 1984. It is observed that with regard to the year 1977-78 the assessee reported total turnover of Rs. 28,20,839.13 and correspondingly taxable turnover at Rs. 17,25,241,98 as per form No. 8. The assessing officer rejected the accounts reporting the above figures of the turnover. 4. The reason for reaching this factual conclusion was that during surprise inspections referred to above the seized records, on verification reveal that the purchases are effected from outside the State in the name of fictitious persons. This was revealed from a code worded pocket book. The assessing officer observed that this pocket book related to certain purchases of steel mainly from Trichy Steel Rolling Mills Limited, Trichy. In addition it is observed that the drafts received from the business place support this situation by way of confirmation. The assessing officer spelt out a prior contract between the assessee and the said Trichy Steel Rolling Mills Limited, at Trichy. 5. There a reference to pocket book No. 2, also seized in the similar code language and with regard to the year 1978-79 it is observed in regard thereto that the entries are scored out showing receipt of corresponding sale amounts from the persons to whom the assessee sold the goods in question. These items relating to the entries in regard thereto on verification showed unaccountable credit sales for Rs. 1,43,254.28. These items relating to the entries in regard thereto on verification showed unaccountable credit sales for Rs. 1,43,254.28. It is in this process, on rejection, the best judgment was resorted to and as a result with regard to the year 1977-78 total turnover was fixed with the corresponding taxable turnover at Rs. 1,16,33,620 showing that the entire total turnover had to be fixed as taxable turnover under the situation. 6. It is necessary to emphasize that this aspect of showing the resort to code language relating to the transactions covering inter-State purchases has received detailed consideration from the higher authorities. The first appellate authority [annexure C - Deputy Commissioner (Appeals), Agricultural Income-tax and Sales Tax, Ernakulam] by the order dated April 18, 1984 examined the situation of the pocket books to find that though Messrs. Trichy Steel Rolling Mills have branches at Palghat and Trivandrum, the purchases referred are not from either of the branches showing the dealer to have advantage in regard thereto. It is observed that numerous irregularities are located in the accounts of the firm for the two years in question are placed as contents of the pre-assessment notice. It is observed that irregularities are very serious and had to be detected by the Intelligence Officer showing clear avoidance of tax liability. Even then for the purposes of examination of the situation in a detailed manner the first appellate authority passed an order of remand. 7. Even thereafter the authority considered the situation by the order dated November 19, 1990 (annexure E). The entire situation is again carefully considered by the authority and in regard thereto especially in paragraph 5 thereof it is observed that when the entries in the code words in the pocket books were decoded particulars such as dates of purchases, amount paid by demand draft, chronologically noted came to light on the surface. It is observed in regard thereto in particular as follows : "The code used by the assessee for the figures is as shown below : X-1, M-3, K-4, T-5, Z-6, P-7, A-8, E-9, R-6. Name of purchases also were recorded in code words. KTTTCR = K. T. Thomas Trissur, EBMKKM = E. B. Mohammed Kunnamkulam." 8. The authority has recorded its own satisfaction that during hearing the authorised representative was unable to offer any kind of acceptable and satisfactory explanation for the coded entries contained in the pocket books seized. Name of purchases also were recorded in code words. KTTTCR = K. T. Thomas Trissur, EBMKKM = E. B. Mohammed Kunnamkulam." 8. The authority has recorded its own satisfaction that during hearing the authorised representative was unable to offer any kind of acceptable and satisfactory explanation for the coded entries contained in the pocket books seized. A conclusion on the basis of inevitable inference to repel the likelihood or probability that the book might belong to a sales representative of Trichy Steel Rolling Mills is turned down. In support thereof certain factors are taken into account. The judgment of this Court in O.P. No. 1090 of 1981 dated July 21, 1981 is taken into account. It is also observed that it was the assessee-dealer who accepted and received all the records from the Intelligence Officer in compliance with the order of this Court. Factually again the rejection of the books of accounts and estimate was justified overruling the objections in regard thereto. It is recorded that no satisfactory explanation is tendered in regard to the code language of the pocket books. It is found as a result thereof that on verification of the ledger account maintained by Trichy Steel Rolling Mills Limited it is revealed that they had sold steel in the above names for the periods 1976-77 to 1978-79 and these consignments were purchased by the assessee in fictitious names from Trichy Steel Rolling Mills and sold them to dealers in Kerala. 9. Thus on reconsideration in view of the above situation taxable turnover for 1977-78 is fixed at Rs. 1,03,44,263.44 (sic) have a round figure of 60 at the end. 10. Even thereafter this question has received confirmation from the order dated October 30, 1991 of the first appellate authority thereafter [Deputy Appellate Assistant Commissioner (Appeals) of Agricultural Income-tax and Sales Tax, Ernakulam], as well as by the Sales Tax Appellate Tribunal, Additional Bench, Palakkad (annexure I). 11. Reading the two appellate orders, the fact finding position based on the documents seized in the search conducted on surprise inspections dated November 13, 1978 and December 4, 1978 as stated above it would be seen that the dealings were in totally unintelligible mode of communication, that this had to be decoded by a process which is well-known in this connection to connect the purchases from the Trichy Steel Rolling Mills Limited to various fictitious persons. It is also seen that although Messrs. Trichy Steel Rolling Mills Limited had branches at Palakkad and Trivandrum the authorities have held that no sales connected with the entries in the pocket books could be said to have taken place from these branch offices in regard to which Trichy Steel Rolling Mills Limited would be dealers in this State. In view of the above position we have to consider the questions that are raised. 12. In our judgment all questions would be purely questions of fact and are direct inferences of the contents of the two pocket books supported by other material. 13. Learned counsel seriously contended that question No. 1 would require consideration. In that it is contended on the basis of the contents of the letter dated November 30, 1983 (annexure F) addressed by Trichy Steel Rolling Mills Limited to the petitioner-assessee, that all sales in Kerala were handled by Palghat and Trivandrum depots and that there were no direct sales from Trichy to Kerala. A support is sought from annexure G to show the strength of the contents of the above letter. It is urged that with regard to the sales effected through the branches tax is suffered. In our judgment all the authorities have considered the situation and have recorded conclusions in regard to the resort of code language and recorded factual findings relating to the direct sales by the Trichy Steel Rolling Mills Limited in the State of Kerala and not in any way through their branch offices. The question however, couched cannot have the character of being a question of law. The other questions are pure questions of fact and in the light of the satisfactory treatment given by the authorities below in regard thereto it is not possible to exercise powers under section 41 of the Kerala General Sales Tax Act. 14. Lastly the learned counsel contended which was also strenuously submitted before the Tribunal that an equal addition of Rs. 37,62,175.75 plus 10 per cent gross profit was highly arbitrary and quite unwarranted in the circumstances of the case. This argument will have to be treated in the nature of a last straw on the camel's back. The facts have been found, the mode of evading tax has been the most uncommon in regard to the sales tax administration of law. This argument will have to be treated in the nature of a last straw on the camel's back. The facts have been found, the mode of evading tax has been the most uncommon in regard to the sales tax administration of law. Apart there from the fact finding authorities could not be said to be in error in regard thereto. At any rate we shudder to substitute our judgment otherwise on the facts and circumstances of the case. Although T.R.C. No. 27 of 1993 relates to a different assessment year from T.R.C. No. 30 of 1993 the question has identical character and our decision shall cover the fate of T.R.C. No. 30 of 1993. For the above reasons revision cases stand dismissed. Petitions dismissed.