9911796707
TMI Blog1970 (7) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, 1964, the petitioner's turnover in respect of coriander was Rs. 1,69,074.79. The Commercial Tax Officer who is the respondent, by his assessment order dated 16th March, 1965, exempted the aforesaid turnover from tax holding that coriander falls within the meaning of the term "other oil-seeds" under section 5(4) read with entry No. 5(d) of the Fourth Schedule of the Mysore Sales Tax Act, 1957. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpted from tax under the original assessment order and that when the said turnover was before the assessing authority and exempted by him, it cannot be contended that the said turnover is an escaped turnover to tax. Since we are in agreement with the second ground urged by the learned counsel for the petitioner, it is unnecessary for us to express any opinion on the first ground. In S.T.R.P. Nos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income to tax. The said decision has been applied to a sales tax case in State of Kerala v. K.E. Nainan[1969] 24 S.T.C. Short Notes 2; since reported at [1970] 26 S.T.C. 251 (S.C.). decided by the Supreme Court. The above decisions of the Supreme Court fully support our view expressed in S.T.R.P. Nos. 30, 31 and 32 of 1968(1). Therefore under section 12-A the respondent has no jurisdiction to ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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