( 1 ) THIS revision petition is preferred by the State against the order of the karnataka Appellate Tribunal, which upheld the contention of the assessee that the bottles and crates in which liquor had been sold by it could not be made liable to pay sales tax at the rate applicable to liquor under Item-38 of the Second Schedule of the karnataka Sales Tax Act. 1957 (hereinafter referred to as 'the Act the Tribunal held that there was a separate agreement in regard to the sale of bottles and crates and, therefore, value of glass bottles would have to be subjected to tax under Item-109 of the Second Schedule to the Karnataka Sales Tax Act and as far as the crates were concerned which were of wooden material they would be liable to tax under S. 5 (1) of the act. As the exact figures had not been ascertained by the assessing authority it remanded the matter to him to determine the values of these items separately and charge tax accordingly.

( 2 ) IN this revision petition it is contended that this view taken by the Tribunal is erroneous and the action of the authorities to levy tax at 25 per cent under item-38 of the second Schedule in regard to the containers also should have been uphe

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