1979 (11) TMI 255

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..... ember, 1976. The assessee is a dealer in senna leaves, senna pods, etc. For the year 1969-70 he returned total and taxable turnovers of Rs. 14,00,307.92 and Rs. 22,106.28 respectively. In the turnover of Rs. 14,00,307.92 was included a sum of Rs. 11,50,175.99, which related to export sales and Rs. 2,07,625.65 which related to inter-State sales. After allowing a deduction in respect of the said tur .....

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..... t Commissioner was scrutinised by the Board in suo motu revision after the decision of this Court in M.K. Kandaswami v. State of Tamil Nadu [1971] 28 STC 227 was reversed by the Supreme Court in State of Tamil Nadu v. M.K. Kandaswami [1975] 36 STC 191 (SC). Taking into account the provisions of section 7-A, it was held by the Board that the assessee was liable to be taxed under section 7-A. It i .....

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