1980 (11) TMI 141

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....f the Tamil Nadu Sales Tax Appellate Tribunal, Madras-1, dated 18th July, 1980. The assessees were originally assessed on the total and taxable turnover of Rs. 25,61,049 and Rs. 12,81,392 respectively. Subsequently the assessing officer reopened the assessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959, observing: "On a further scrutiny of the records, it was found that the ....

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....d not cover the case, but the appeal to the Appellate Assistant Commissioner failed. A further appeal to the Tribunal also was not successful. Hence the present tax revision case. Mr. Natarajan, the learned counsel for the petitioner, concedes that in this particular case the entire tanned hides and skins were sold in the course of interState trade and commerce, and that consequently the sales ....

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....adu[1971] 28 S.T.C. 610., which was not brought to the notice of the Bench which decided Gordon Woodroffe Company (Madras) Private Limited v. State of Tamil Nadu[1977] 40 S.T.C. 130.We have been taken through the decision in M.M. Anwaraulla AM. Ghouse and Company v. State of Tamil Nadu[1971] 28 S.T.C. 610. and we are of the opinion that the decision does not in any way run counter to the decision ....