1983 (6) TMI 165

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....iness in purchase and sale of foodgrains. For the assessment year 1971-72 it submitted a return of taxable turnover of Rs. 16,27,401.96 claiming certain exemptions and deductions in respect of containers (gunny bags) and the consignment of sale of foodgrains not taxable under section 6 of the Act. But the assessing authority did not allow the exemptions on both the points. He assessed the turnover with the addition of the following: (a) Rs. 1,37,000 being the turnover of containers (gunny bags) in which sugar had been filled and sold by the assessee. (b) The turnover of rice and wheat products amounting to Rs. 9,01,907.62 taxable under section 6 of the Karnataka Sales Tax Act. 3.. The assessee appealed to the Deputy Commissioner and cont....

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....e Deputy Commissioner was not limited in its scope and effect and since the entire case stood remanded, it was open to the assessing authority to dispose of the matter afresh in accordance with law. 8.. The short point that arises in this appeal relates to the effect of the order of the Deputy Commissioner dated 23rd February, 1974; whether it was an open remand by setting aside the whole of the assessment order for de novo disposal, or it was intended to be a limited or partial remand to consider only those points urged in the appeal. 9.. We have perused the said order of the Deputy Commissioner. We are unable to agree with the view taken by the Commissioner. The assessee urged only two points in his appeal; first, related to the exempti....