9911796707
TMI Blog1979 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... unal dated 28th June, 1975. The assessee returned a total turnover of Rs. 96,759.21 and a net assessable turnover of Rs. 18,005.25 for the assessment year 1972-73. The Deputy Commercial Tax Officer determined the assessable turnover at Rs. 1,98,104.92 and before the Appellate Assistant Commissioner the assessee claimed relief to the extent of Rs. 1,69,012 consisting of the following two items: (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion there is an article on the city of Bombay and its suburbs. It describes first the short history of the city and sets out the places of tourist interest and gives the different postal zones, bus-routes, etc., in the form of a series of maps for being read and used by tourists. At the end, there is information as regards hotels, restaurants, etc. The claim for exemption of the assessee is base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Annual Number-1967-68" published by the Indian Institute of Technology and a souvenir in relation to the 14th Annual Sports Meet, 1968, of the T.I. Cycles Sports and Recreation Club, Ambattur. The learned Judges who considered a similar claim for exemption under the same entry pointed out that "reading books including text-books" was not happily worded and that reading books should be understoo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was taken up before the Tribunal for the first time. In Deputy Commissioner (C.T.), Coimbatore v. G. Govindaraju Chettiar[1980] 46 S.T.C. 341. (T.C. No. 118 of 1971), the majority decision was to the effect that a point not taken up before the Appellate Assistant Commissioner could not be taken up before the Tribunal for the first time. Following the said decision we hold that the sum of Rs. 11, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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