ORDER This Appeal is filed against order of the Appellate Dy. Commissioner, Commercial Tax, Ujjain in Case No. 7-A/96 (State) under M.P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act') for the period 1.4.1992 to 31.3.1993 order dated 21.11.1996. The Appellant has raised following grounds in this Appeal : (i) The levy of tax on Leather Garments @ 12% instead of @ 3% is illegal. (ii) Non-allowance of full set-off on Tax-paid Purchases of Diesel is illegal. (iii) Confirmation of levy of tax on tax-paid sale of Motor Vehicle is illegal. (iv) Non-allowance of discount of Rs. 859/- is uncalled for. (v) Levy and confirmation of penalty under rule 69A is unjustified. The learned Counsel for the Appellant did not press the last three grounds and restricted his arguments only on first two grounds. The learned Counsel for the Appellant argued his case on ground (i) that the Garments made out of Leather are normal Readymade Garments being worn by the general public and are available for sale in the market, hence they should be taxable @ 3% as per Entry No. 27 of Part IV of Schedule II of the Act. The learned Counsel for the Respondent opposed to the arguments of the Appellant. He relied on various judgments of Superior Courts and lastly invited our attention to an order of this Appellate Board in case of Appellant only in Appeal No. 1467/CTT/03 passed on 8.11.2004. He pointed out that the question of rate of tax on Readymade Garments has already been decided by the Appellate Board in the said Appeal. The Appellate Board, discussing at length has arrived at the conclusion that the Leather Garments are taxable @ 12% and not @ 3%. As this issue has been already decided by an earlier recent order of Appellate Board, we refuse to entertain the arguments advanced on behalf of the Appellant and decide this issue against him. The learned Counsel for the Appellant contended for his next ground that the Appellant is a manufacturer of Leather Goods and he consumes Diesel as fuel in generation of Electricity in D.G. Sets. The Electricity generated is used for the running of various machines mainly and partly for the illumination of factory premises. The learned Counsel for the Appellant contended for his next ground that the Appellant is a manufacturer of Leather Goods and he consumes Diesel as fuel in generation of Electricity in D.G. Sets. The Electricity generated is used for the running of various machines mainly and partly for the illumination of factory premises. The First Appellate Authority has found that the set-off on Tax-paid Purchases of Diesel is allowable but confirmed the reduction of quantum of set-off to the tune of 25% accepting the use of electricity in other non-manufacturing activities. The learned Counsel argued his case that such reduction is totally arbitrary and not based on any facts. He produced a certificate to the effect that approximately 6% of power generated through D.G. Sets is used for the purpose other than production. The learned Counsel for the Respondent though accepted that the reduction of 25% Set-off might be arbitrary but there is no valid basis for accepting its reduction as 6%. We find that the Certificate produced by Appellant is not issued by any Authorised Agency nor it is based on any facts. It is also obvious that after a lapse of 12 years it would not be possible to ascertain the consumption of power during this period for non-production activities. The reduction by 25% is obviously on very higher side. We accept looking into the circumstances of the case, the reduction of set-off by 10% only as appropriate. The Appellant succeeds partly on this ground. No other ground was pressed for, hence not discussed. The Appeal is partly allowed.