1978 (3) TMI 204

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....do not think that we should admit this appeal, though a right has been conferred, unlike in the case of revision, to approach this Court in appeal, for we consider that the point taken in the appeal cannot be sustained. It is a well-accepted principle that even when there is a statutory right of appeal, the court can screen the appeal to find out whether the opposite side should be bothered to com....

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....e to pay tax under the Act. But it was contended before us by the counsel for the appellant that the only turnover that is taxable under the Act is that of Rs. 14,717.50 coming under section 7-A. The attempt is to leave out the sum of Rs. 43,000 and odd turnover from reckoning altogether. This is sought to be achieved by stating that rule 5, which provides for computation of the turnover, only ref....