9911796707
TMI Blog1995 (3) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Tax Officer determined the taxable turnover at Rs. 14,17,796. The assessee disputed a turnover of Rs. 8,24,855.12 at 4 per cent being the sales of rubberised coir products. On appeal, the Appellate Assistant Commissioner remitted back this issue to the file of the assessing officer with a direction to find out whether the assessee has sold any coir or rubberised coir. As against this order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products marketed by the assessee. Therefore, since what was sold by the assessee was rubberised coir products, the sale turnover is liable to be taxed. On the other hand, learned counsel appearing for the assessee, while supporting the order passed by the Tribunal, submitted that on physical verification, the Tribunal came to the conclusion that what was sold by the assessee was a coir product a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he product, came to the conclusion that the disputed turnover relates to the sale value of coir products, it cannot be said that the Tribunal was not correct in granting exemption under the notification issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959. Accordingly, we are not inclined to interfere with the order passed by the Tribunal on this aspect. 5.. In the result, the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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