Pending appeal on canteen turnover survives revision where the disputed item was never effectively adjudicated and remains non-taxable.

A pending appeal on a turnover item is not rendered ineffective merely because the assessing authority later exercises suo motu revision on other parts of the assessment. Where the revisional order does not actually adjudicate the disputed canteen turnover, the original appellate challenge remains available and the assessment cannot be treated as finally concluded on that item. The settled position applied was that canteen sales of this nature did not form taxable turnover, so the disputed canteen turnover was directed to be excluded from assessment and the assessee's challenge succeeded.

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Issues: Whether the assessee's appeal relating to canteen sales survived the Commercial Tax Officer's suo motu revision, and whether the disputed canteen turnover was liable to sales tax.

Analysis: The pending appeal was not destroyed merely because the assessing authority later exercised revisional power over another part of the assessment. The revisional order did not in fact adjudicate the canteen turnover, and the authorities below erred in treating the original appellate remedy as exhausted. The assessment could not be treated as finally concluded against the assessee on the disputed canteen item when that item had never been effectively decided in appeal or revision. In view of the settled position that canteen sales of this nature were not taxable turnover, the Tribunal ought to have examined the assessee's challenge to that item and granted appropriate relief.

Conclusion: The assessee's challenge succeeded; the disputed canteen turnover was directed to be deleted from the assessment and the appeal was allowed.

Ratio Decidendi: A pending appeal on an item of turnover is not rendered nugatory merely because the assessing authority later revises the assessment on other items; where the disputed item has not been effectively adjudicated, appellate relief remains available and the non-taxable turnover must be excluded.

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