JUDGMENT P. A. MOHAMMED, J. – The Revenue is the petitioner in this revision which is filed against the order of the Sales Tax Appellate Tribunal, Additional Bench, Kottayam, dated May 16, 1997. In view of the defects noticed by the assessing authority an addition of 5 per cent of the sales turnover returned for liquor was added towards omission and suppression. Then the matter was taken up by the assessee before the Appellate Assistant Commissioner. The addition was reduced to 3 per cent. Being dissatisfied with the said order, the assessee filed a further appeal before the Sales Tax Appellate Tribunal. The Tribunal by the impugned order reduced the additional 1 1/2 per cent of the turnover involved in the suppression. The said addition is challenged by the Revenue in this revision. 2. This is not a case where no reason has been stated by the Tribunal for reducing the addition. The Tribunal had considered the inspection reports gathered on two occasions. The excess stock noticed in foreign liquor except one item was very nominal. It is also noticed by the Tribunal that the assessee had purchased the liquor from Kerala Beverages Corporation had suffered tax at the point of first sale. In the aforesaid circumstances the Tribunal has reduced the addition at 1 1/2 per cent of suppression detected in foreign liquor. As far as the addition made by the assessing authority in so far as the cooked food is concerned the Tribunal has reduced the addition to 5 per cent as against 10 per cent. What is before us is an order passed by the highest fact-finding authority on appreciation of evidence. We will not be justified therefore in interfering with the conclusion arrived at by the Tribunal. It is difficult for us to characterise the impugned order as a perverse order or an order vitiated by illegalities. There is no merit in this revision case. It is accordingly dismissed. Petition dismissed.