JUDGMENT CYRIAC JOSEPH, J. – The revision petitioner is a dealer in gold jewellery. The assessment of the petitioner for Central sales tax for the year 2000-2001 was completed by the assessing authority as per his order dated September 20, 2002. The true copy of the assessment order dated September 20, 2002 has been produced as annexure A. In the said assessment order the assessing authority rejected the contention of the assessee that what was sold by him in inter-State sales was bullion and hence he was liable to pay Central sales tax only at the rate of 1 per cent and further that since the rate of tax was below 4 per cent he was not required to furnish the 'C' form. The assessing authority held that what was sold by the assessee in the inter-State sales was jewellery and not bullion. Aggrieved by the assessment order the petitioner filed an appeal before the appellate authority contending that the rate of tax applicable was only 1 per cent. As per annexure J order dated June 18, 2003, the appellate authority held that what was sold inter-State by the assessee would come under bullion taxable at the rate of 1 per cent and directed the assessing authority to modify the Central sales tax assessment for the year 2000-2001. Against the said order of the appellate authority State of Kerala filed appeal - T.A. No. 434 of 2003 before the Sales Tax Appellate Tribunal. The Tribunal by its order dated February 25, 2004 allowed the appeal and set aside the order of the Appellate Assistant Commissioner (appellate authority) and restored the order of the assessing authority. Aggrieved by the order of the Tribunal the assessee has filed this revision petition. The only question that arises for consideration is whether the commodity sold inter-State by the assessee was bullion or gold jewellery. If it was bullion, the assessee was liable to pay Central sales tax only at the rate of 1 per cent. If it was not bullion but gold jewellery, the assessing authority was right in fixing the rate of Central sales tax at 10 per cent in the absence of C form prescribed under the Central Sales Tax Rules.