JUDGMENT The judgment of the Court was delivered by KHALID, J. - The revenue seeks to revise the order of the Sales Tax Appellate Tribunal, Trivandrum, in this revision case, on the ground that the Tribunal misguided itself in approaching the questions of law involved regarding the production of the C forms by the dealer who is the respondent herein. 2. The questions of law raised read as follows : "(A) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that in respect of C forms produced by the appellant (assessee), he is entitled to relief ?