Judgment

S.B. SINHA, J. - Leave granted.

2. The appellant is a cooperative society registered under the U.P. Cooperative Societies Act. It carries on business of manufacture and sale of India - made foreign liquor (for short "IMFL") and country liquor.

3. In respect of Assessment Year 1989 - 90, the books of accounts maintained by it were rejected by the assessing authority, inter alia, on the premise that tax would be payable in respect of bottles being containers of the country liquor. An appeal was preferred thereagainst by the appellant before the Deputy Commissioner (Appeal) and by reason of an order dated 11 - 1 - 1994, the said appeal was allowed in part holding that no sales tax could be imposed on the bottling charges for country - made liquor. A second appeal thereagainst was preferred before the Trade Tax Tribunal by the Revenue, which was dismissed. A revision was preferred before the High Court against the said judgment of the Tribunal and by reason of the impugned judgment, the High Court opined that bottling charges are part of the turnover and are liable to tax.

4. Mr K. Radhakrishnan, the learned Senior Counsel appearing on behalf of the appellant, would submit tha