THE HON’BLE SRI JUSTICE T. VINOD KUMAR AND THE HON’BLE SMT. JUSTICE P. SREE SUDHA TRC. No.13 of 2002 JUDGMENT: (Per Hon’ble Sri Justice T. Vinod Kumar This Tax Revision Case is filed under Section 22(1) of the APGST Act, 1957 (for short ‘the Act’) by the Revenue being dissatisfied with the order of the Tribunal in Tax Appeal vide T.A.

No.425 of 1997 dated 23.07.2001.

2. The question that arises for consideration in this revision is whether the respondent/assessee could have sold liquor in bottles and packing material supplied by its distributor under agreement entered into with them and also as to whether the reduction of sale price before and after 06.07.1991 was done with a view to evade sales tax.

3. The respondent/assessee is a registered dealer under the provisions of the Act on the rolls of Commercial Tax Officer, Nacharam and deals in the manufacture of Indian made Foreign Liquor (for short ‘IMFL’) at their distillery situated at Nacharam.

For the assessment year 1991-92 under the Act, the respondent/assessee had disclosed the gross turnover of Rs.55,06,72,218/- with turnover of Rs.54,55,93,063/-. The Assessing Authority in the course of assessment had noticed that though the r