1968 (12) TMI 88

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....osing a turnover, the Assistant Commercial Tax Officer, on the basis of that return made an assessment. There was an appeal from this assessment order to the Assistant Commissioner in which the petitioner raised the contention that since it is a charitable institution which is supplying ready-made garments manufactured by it without there being any profit-making motive, there was no sale and there was, therefore, no taxable turnover. The Assistant Commissioner, who did not accept this contention, dismissed the appeal. The second appeal preferred by the petitioner to the Sales Tax Appellate Tribunal was also dismissed. So this revision petition. The Sales Tax Appellate Tribunal did not investigate the sustainability of the contention that....

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....m a consent order. Whether the assessment made by the Assistant Commercial Tax Officer was made by consent or whether it was made in any other way, what is indisputable is that it is an assessment and so long as it has the character of an assessment that assessment is appealable under section 20(1). Section 20(1) which reads: "Any assessee objecting to an assessment made on him under subsections (2) and (3) of section 12 may within thirty days from the date on which he was served with notice of assessment, appeal to such authority as may be prescribed." So the Assistant Commissioner could not have declined to entertain that appeal whatever may be the ground on which he could rest his decision in it. So the Assistant Commissioner wa....