P. VISHWANATHA SHETTY, J.

( 1 ) IN this Revision Petition filed under Section 23 (1) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act'), the petitioner has called in question the correctness of the order dated 6th February 1998 made in STA No. 587 of 1995 by the Karnataka Appellate tribunal, Bangalore (hereinafter referred to as "the Tribunal" ).

( 2 ) FACTS in brief: the petitioner (hereinafter referred to as "the Assessee") is a Public Limited Company carrying on business in manufacture of Sugar and connected products. The Assessing Officer, negativing the objections raised by the asssessee to the proposition Notice issued by him, made an Order of assessment dated 26th February 1993 for the assessment year 1990-91, confirming the total taxable turnover as proposed in the proposition Notice. Aggrieved by the said order of assessment, the assessee filed Appeal No. 349 of 1992-93 before the Joint Commissioner of commercial Taxes (Appeals), Belgaum (hereinafter referred to the "the First Appellate authority" ). The First Appellate Authority, while partly granting relief to the assessee, negatived the claim of the assessee to the event the Assessing Authorit

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