1980 (10) TMI 187

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..... ough second sales, the turnover relating to the same will have to be included in the total turnover of the assessee. He then proceeded to estimate the turnover of sale of manure and estimated it at Rs. 3,00,000. He also included a sum of Rs. 4,061.34 to the taxable turnover as miscellaneous income. Ultimately the assessing officer determined the taxable turnover at Rs. 7,44,473.00 as against Rs. 7,41,308.89 as reported by the assessee. The total turnover was determined at Rs. 10,45,370.73 including the estimated sale of manure. Since the total turnover thus exceeded Rs. 10,00,000, which is the limit prescribed for the purposes of attracting the additional sales tax, in the assessment order the assessing officer also levied additional sales .....

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..... inst this order, the State has filed this revision petition. The learned Government Pleader contended that the turnover relating to the sale of manure was not the subject-matter of appeal before the Appellate Assistant Commissioner and that therefore it could not have formed the subjectmatter of the appeal before the Tribunal and the statement of the Tribunal that there were two appeals, one questioning the small portion of the taxable turnover and the other relating to the addition to the total turnover on account of sale of manure was incorrect. We have verified the records and it is seen from the files that, as stated earlier, there were two appeals, one relating to the quantum of taxable turnover and the other relating to the determin .....

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..... the total turnover could be determined by the Tribunal, though the taxability of any portion of the turnover was not in question. The appeal before the Tribunal was therefore maintainable and no separate appeal questioning the taxability of any portion of the turnover need be filed or pending before the Tribunal in order to give jurisdiction to the Tribunal to determine the total turnover for the purpose of additional sales tax. The appeal before the Tribunal was therefore competent and the Tribunal could have gone into the merits in determining the total turnover. The Tribunal noticed that the audited balance sheet and profit and loss account and the manure trading account for the year 1973-74 showed only a turnover of Rs. 1,01,072 and in .....

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