1982 (6) TMI 244

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Tribunal holding that the mirror, which is normally used as an accessory to cycles, will fall under entry 38 of the First Schedule and not under entry 102 of that schedule. The assessee in this case is a dealer in cycles, and the taxable turnover reported by him for the assessment year 1979-80 was Rs. 1,50,691. In the course of the assessment, the assessing officer determined the turnove....