R. K. AGRAWAL, J. ( 1 ) THE applicant has filed the present revision against the order dated January 5, 1991 passed by the Sales Tax Tribunal, Moradabad Bench I, Moradabad in Cross Appeal Nos. 331 of 1987 and 110 of 1988 relating to the assessment year 1982-83. ( 2 ) THE facts of the case in brief are that the applicant is a registered dealer under the provisions of the U. P. Sales Tax Act and is engaged in the business of manufacture and sale of oil and khal. ( 3 ) FOR the assessment year 1982-83 the applicant admitted the tax liability of Rs. 17,173. 90 which was disbelieved by the assessing authority who imposed a total tax of Rs. 49,197. 60. In the first appeal filed by the applicant the tax liability was reduced to Rs. 26,223. 60 which has been confirmed by the Tribunal by the impugned order. ( 4 ) AFTER hearing the learned counsel for the parties I find that the consumption of electricity as disclosed by the applicant at 7,692 units has been accepted. Thus, the production has to be worked out on the basis of consumption of electricity at 7,692 units. However, neither the assistant Commissioner (Judicial) nor the Tribunal has given any basis for fixing the turnover at rs. 8,30,590. Thus the order of the Tribunal cannot be sustained and is hereby set aside. The tribunal is, therefore, directed to redetermine the turnover of the applicant on the basis of the consumption of electricity at 7,692 units. ( 5 ) IN the result the revision succeeds and is allowed. .