1992 (7) TMI 302

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..... s. 12,42,73,178 and Rs. 1,80,04,855. The assessing officer determined the total and taxable turnover as Rs. 6,37,01,383 and Rs. 5,82,58,782. The petitioner preferred an appeal unsuccessfully before the Appellate Assistant Commissioner. On further appeal to the Sales Tax Appellate Tribunal, Madras, the Tribunal remitted back with regard to one item of dispute, viz., first sales of dressed hides and .....

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..... decision of the Division Bench of this Court in T.C. Nos. 824 to 827 of 1980, same cause title dated January 21, 1981. Mr. Inbarajan, learned counsel for the assessee, drew our attention to a Division Bench judgment of this Court, to which one of us was a party, reported in Azeezur Rahman and Company v. State of Tamil Nadu [1991] 82 STC 355 where it has been held that the hides and skins purchase .....

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..... ght of the declaration of law by this Court, and the satisfaction of the norms and conditions fixed to consider the claim of the assessee under section 5(3) of the Central Sales Tax Act, afresh and in accordance with law, the Appellate Assistant Commissioner is expected to remit the entire matter to the assessing authority for fresh consideration and disposal. In the result, the revision is allowe .....

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