1983 (2) TMI 272

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....taxable turnover of Rs. 41,802.22 for the year 1972-73. The assessing officer determined the turnover at Rs. 47,853.32 under section 7 and Rs. 41,944.80 under section 5 by his order dated 31st August, 1973. No appeal was preferred against the said order. However, the assessing officer passed a revised order, including certain turnover as being attributable to outside State purchases and determinin....

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....lenged in this revision. According to the assessee, once an assessment is made under section 7 and tax is paid on compoundable basis, there is no question of any separate assessment being made under section 5. This question came up for consideration before this Court for the first time in Sivamurugan v. Assistant Commercial Tax Officer [1970] 26 STC 68 and this Court held that the levy of tax u....