1992 (7) TMI 302

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....in hides and skins and he declared a total and taxable turnover for the assessment year 1978-79 at Rs. 12,42,73,178 and Rs. 1,80,04,855. The assessing officer determined the total and taxable turnover as Rs. 6,37,01,383 and Rs. 5,82,58,782. The petitioner preferred an appeal unsuccessfully before the Appellate Assistant Commissioner. On further appeal to the Sales Tax Appellate Tribunal, Madras, t....

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....eing assessed at Rs. 4,28,64,903 under item 7(a), is concerned, the Tribunal has followed the earlier decision of the Division Bench of this Court in T.C. Nos. 824 to 827 of 1980, same cause title dated January 21, 1981. Mr. Inbarajan, learned counsel for the assessee, drew our attention to a Division Bench judgment of this Court, to which one of us was a party, reported in Azeezur Rahman and Comp....