1979 (11) TMI 231 - HC - VAT and Sales Tax

Summary

Issues:
1. Assessment of turnover on road maps of Greater Bombay for tax liability.
2. Claim for exemption based on the nature of the publication.
3. Assessability of a disputed amount not raised before the Appellate Assistant Commissioner.

Analysis:
The case involved a revision arising from a Sales Tax Appellate Tribunal judgment regarding the assessment of turnover for the assessment year 1972-73. The assessee returned a total turnover, but the Deputy Commercial Tax Officer determined a higher assessable turnover. The Appellate Assistant Commissioner dismissed the appeal, leading to the Tribunal accepting the assessee's claim on various items, including the turnover on road maps of Greater Bombay and an additional amount not previously disputed.

The first issue addressed was the liability of the turnover on road maps of Greater Bombay for tax assessment. The assessee claimed exemption based on the nature of the publication, arguing it qualified as a "reading book" under relevant government orders. The court analyzed the content of the publication, which included historical information, tourist attractions, and practical details for visitors. Drawing from a previous judgment, the court concluded that the publication could be classified as a book for reading, thus qualifying for exemption from tax.

The next issue involved a disputed amount of Rs. 11,650, which was not raised before the Appellate Assistant Commissioner but brought up for the first time before the Tribunal. Citing a precedent, the court held that points not raised before the Appellate Assistant Commissioner could not be considered by the Tribunal for the first time. Consequently, the court ruled that the disputed amount could not be excluded from exemption, as directed by the Tribunal, leading to the allowance of the tax case revision petition.

In conclusion, the court partially allowed the petition, emphasizing that the disputed amount not previously raised before the Appellate Assistant Commissioner could not be considered by the Tribunal, and the turnover on road maps of Greater Bombay qualified for exemption based on its classification as a book for reading.