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TMI Blog1976 (7) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... onal revising authority was right in holding that the appeal filed by the dealer should have been entertained even when the dealer had not paid tax on cane-crushers which had already been held to be taxable by the High Court?" The assessee, a dealer in goods of iron and steel and cane-crusher, filed its return for the assessment year 1961-62 and denied its liability to pay tax on the sale of can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the return filed by the assessee. The appellate authority should examine the memorandum of appeal and determine by reference to the grounds set out in the memorandum and the relief sought in it, what the turnover and the rate of tax admitted and not disputed by the assessee at the stage of filing the appeal. Having ascertained that, the appellate authority will then proceed to determine the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring on behalf of the Commissioner of Sales Tax has brought to our notice a decision of the Supreme Court in Kanpur Vanaspati Stores, Kanpur v. Commissioner of Sales Tax[1973] 32 S.T.C. 655 (S.C.); 1973 U.P.T.C. 685 (S.C.). It was observed by their Lordships of the Supreme Court: "If we come to the conclusion that the expression 'tax admitted' in the proviso to section 9(1) means that admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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