1980 (1) TMI 193

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....f the Sales Tax Appellate Tribunal dated 13th January, 1976, for the assessment year 1969-70. The assessee was assessed to tax on a turnover of Rs. 37,05,572.97 on 26th June, 1971. The assessee appealed against this assessment relating to certain sales of what are called workmen stores, to the Appellate Assistant Commissioner and thereafter to the Tribunal. It appears that the assessing authori....

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....ales were not effected in the course of business. The Deputy Commissioner did not accept these submissions and he, therefore, included the sum of Rs. 2,50,019.21 and brought it to tax at 3 per cent. The assessee appealed to the Tribunal. One of the contentions taken before the Tribunal was that the assessment order was the subject-matter of appeal before the Appellate Assistant Commissioner and th....