9911796707
TMI Blog1979 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) Sale of road maps of Greater Bombay, Rs. 1,08,015.56, (2) Claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribes 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 based on entry 22, G.O. No. 976 dated 28th March, 1959, which brought i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnology 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 understood as books for reading or books meant for reading. Applying this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 11,650 could not have been considered by the Tribunal and its exclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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