1970 (7) TMI 68

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....is a dealer carrying on business in coriander among other commodities. For the year ended 31st March, 1964, the petitioner's turnover in respect of coriander was Rs. 1,69,074.79. The Commercial Tax Officer who is the respondent, by his assessment order dated 16th March, 1965, exempted the aforesaid turnover from tax holding that coriander falls within the meaning of the term "other oil-seeds" unde....

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....other oil-seeds" under the Act. Secondly, that the disputed turnover in question was expressly exempted from tax under the original assessment order and that when the said turnover was before the assessing authority and exempted by him, it cannot be contended that the said turnover is an escaped turnover to tax. Since we are in agreement with the second ground urged by the learned counsel for the ....