'C.R.'

Ramachandran Nair, J:

The question raised in the revision filed by the assessee is whether the Sales Tax Appellate Tribunal was justified in upholding the order of the Deputy Commissioner issued under Section 35 of the Kerala General Sales Tax Act, 1963 (for short 'the K.G.S.T.Act') wherein he directed revision of assessee's assessment for the year 200304 at the compounded rate as provided under Section 7(1)(a) of the K.G.S.T.Act by taking into account the turnover of all the branches of the assessee in Kerala.

2. We have heard Advocate Sri.Harisankar. V.Menon appearing for the revision petitioner and the Government Pleader appearing for the respondent.

3. The facts leading to the controversy are the following:-

The assessee is engaged in the business of gold jewellery. It has it's head office at Ernakulam and three branches in the State at Kottayam, Angamaly and Thodupuzha. The assessee holds single registration under the K.G.S.T.Act with branch certificate for each of the three branches. During the assessment year 2003-04, the assessee made an application before the assessing officer in Form No.21 for payment of tax at compounded rate as provided under Section 7