1976 (3) TMI 207

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.... total and taxable turnover of Rs. 38,692.58 and Rs. 17,096.24. He claimed exemption on a turnover of Rs. 21,596.34 on the ground that he has undertaken works contracts for mosaic flooring and that the sum of Rs. 21,596.34 represented labour charges which were separately shown in the sale bills. This explanation was accepted by the assessing officer and the total and taxable turnover was determine....

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.... appeal to the Tribunal, the Tribunal held that on a verification of the transactions it was satisfied that they represented works contract and that, therefore, the entire turnover of Rs. 51,692.58 is not liable to be taxed.   In this revision, the learned counsel for the revenue raised two contentions. Firstly, in so far as the turnover of Rs. 17,096.24, which was assessed in the original....

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.... to the original turnover which was assessed. If the assessee had not disputed the original taxable turnover determined, he could not dispute the same in the reassess. ment proceedings. Therefore, the learned counsel for the revenue is right in his contention that in respect of the turnover of Rs. 17,096.24, no relief could have been granted by the Tribunal. The learned counsel next contended t....

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....le for the assessing authority to bring that into assessment under section 16. Even in respect of the alleged sanitary sales, we are unable to interfere with the order of the Tribunal in the circumstances of this case. In respect of the sales of sanitary goods, the statement of the assessee was that he had sold only for a sum of Rs. 1,800, but that also was as part of the works contract. Though th....