JUDGMENT K. S. PARIPOORNAN, J. - The Revenue is the petitioner herein. The respondent herein is an assessee under the Kerala General Sales Tax Act. She is a dealer in rice and allied goods at Thiruvananthapuram. She did not disclose inter-State sales. But the check-post declarations pointed out unaccounted inter-State sales amounting to Rs. 1,45,985.79. It was brought to tax under the Central Sales Tax Act. The assessment was confirmed in appeal. In second appeal, the Appellate Tribunal confirmed the assessment except in the matter of additional sales tax. The Appellate Tribunal held that levy of additional sales tax is illegal. It is thereafter, the Revenue has filed the above revision from the order of the Appellate Tribunal dated June 4, 1990 for the year 1980-81. 2. We heard counsel for the Revenue, Senior Government Pleader Mr. V. C. James. The respondent was not represented before us. 3. In view of the recent Supreme Court decision in Deputy Commissioner of Sales Tax v. Aysha Hosiery Factory (P.) Ltd. [1992] 85 STC 106, additional sales tax under the Kerala Additional Sales Tax Act can be levied on inter-State sales or purchases. The decision to the contrary by the Sales Tax Appellate Tribunal is erroneous in law. We set aside the said decision, in so far as the Appellate Tribunal has held that the additional sales tax cannot be levied on inter-State sales. The revision is allowed, to the above extent. Petition allowed.