1. The petitioner herein is an assessee under the Kerala General Sales Tax Act. The respondent is the Revenue. The matter relates to the assessment year 1982-83. The returns and the books of accounts were rejected. The assessing authority added 5 per cent to the taxable turnover. He also rejected the claim of exemption for the turnover of "chillie powder" and "corriander powder". The assessing authority also imposed tax on the purchase value of the packing material. In appeal, the Deputy Commissioner (Appeals) reduced the addition from 5 per cent to 1 per cent of the taxable turnover. In all other respects, the order of assessment was confirmed. In second appeal the Appellate Tribunal held that the turnover relating to packing materials should be deleted. But the Tribunal maintained that the turnover, estimated on "chillie powder" and corriander powder" is justified. The assessee has come up in revision.

2. We heard counsel for the revision petitioner (assessee). It was submitted that the Appellate Tribunal erred in sustaining the additional of 1 percent to the additional taxable turnover If was further contended that the imposition of tax on "chillie powder" and "corria