( 1 ) THIS is a revision petition under section 23 (1) of the Mysore Sales Tax Act, 1957, hereinafter called the "act" and it is directed against the order of the Mysore Sales Tax Appellate Tribunal, bangalore, dated 6th March, 1969, made in S. T. A. No. 459/68.

( 2 ) THE short question that arises for decision in this case is whether on the facts and in the circumstances of the case, the petitioner can be said to have collected the sum of Rs. 42,839. 75 by way of sales tax on sales of liquor during the period 1st July, 1963 to 30th July, 1964.

( 3 ) MESSRS Spencer and Co. , Ltd. is the petitioner and it has its head office at Madras and carries on its business at Bangalore, besides other cities. The petitioner is a registered dealer under the Act. It has a retail store in Mahathma Gandhi Road at Bangalore wherein it sells, among other commodities, liquor. Under the Act liquor taxable under section 5 (3) (a) at a single point on the first sale. According to the petitioner, it collects amounts by way of tax in addition to the price of the liquor and the total amount collected by way of tax during the relevant period amounted to rs. 42,839. 75. Section 5 of the Ac