DR. A. S. ANAND, C.J.

The controversy in this tax revision case filed by the Revenue is rather limited. The assessment year in question is 1973-74. The controversy revolves around the dismissal of the enhancement petition filed by the Revenue for restoration of assessment on a turnover of Rs. 93, 249.41 allowed by the Appellate Assistant Commissioner as rebate eligible for exemption. The Tribunal, while dismissing the appeal by the assessee, on a turnover of Rs. 6, 340 assessed at 10 per cent. in the absence of proof towards consignment sales, also dismissed the enhancement petition filed by the Revenue for restoration of the assessment on the turnover of Rs. 93, 249.41. The Tribunal held that the rebate allowed in the course of business was not liable to be taxed as it could not be said to form part of the sale price. In taking this view, the Tribunal had been influenced by the judgments rendered in State of Tamil Nadu v. Poly-ene General Industries 1977 (39) STC 254 (Mad.) and Deputy Commissioner (C.T.) v. South India Viscose Ltd. 1977 (6) CTR 505, 1977 (40) STC 442 (Mad.). At the time when the tax case revision was filed by the Revenue it was submitted before the Benc