JUDGMENT K. Shivashankar Bhat J.--The common question which is required to be answered by us in these reference under section 256(1) of the Income Tax Act, 1961, reads : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the excess collection realised towards levy sugar price does not represent part of the turnover of the assessee and there is no justification for inclusion of those amounts in the gross total income of the assessee ?" 2. It was submitted by learned counsel that similar question being the subject-matter of reference in Commissioner of Income Tax Vs. Mysore Sugar Co. Ltd., (1990) 183 ITR 113 KAR has been answered in the affirmative and against the Revenue. 3. Hence, following the said decision, we answer the question referred for our decision in these references in the affirmative and against the Revenue.