9911796707
TMI Blog1992 (7) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... on January 14, 1980, fixing the total and taxable turnover at Rs. 7,30,358. An appeal was taken by the assessee to the Appellate Assistant Commissioner disputing the assessment at 2 per cent on the entire turnover of Rs. 7,30,358 and the only question raised by the assessee-appellant was whether, with regard to the purchase of G.S. powder, the same falls under entry 59 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The Appellate Assistant Commissioner by order dated August 11, 1980, remanded the case back to the assessing authority to examine and give his finding as to whether the commodity in question, namely, G.S. powder falls under entry 59 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, or in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rusing the samples of G.S. powder and wattle extract, held that in entry 59 of the First Schedule to the Act, only six items are enumerated and that G.S. powder does not find a place therein, as one of those items. So, the assessing authority has failed to establish, even after the remand order, that it falls under entry 59 of the First Schedule to the Act. On this ground, the assessment made by the assessing authority at 2 per cent on the turnover of Rs. 6,37,414 was set aside. This decision was taken by the Joint Commissioner by exercising his powers under section 34, as we have already stated. After issue of notice to the assessee-appellant, the Joint Commissioner has come to the conclusion that the G.S. powder, dealt with by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority. Once the matter has been remanded by the Appellate Assistant Commissioner and even after remand, the assessing officer has only said that his enquiry revealed that G.S. powder is used for tanning purpose in the place of wattle extract. So, it is not clear from the order of the assessing authority or the Appellate Assistant Commissioner whether G.S. powder falls under entry 59 of the First Schedule or not. We do not find any materials to come to the conclusion whether G.S. powder forms part of the commodities found in entry 59 of the First Schedule. The Joint Commissioner, in our view, has approached the matter in a wrong way. He has proceeded on the footing that G.S. powder is more or less used for the same purpose for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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