1994 (3) TMI 361

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....erabad, the respondent herein, during the assessment year 1978-79 supplied punching cards of the value of Rs. 5,11,364.52 to M/s. Hindustan Aeronautics. Before the assessing authoritythe Commercial Tax Officer, III Circle, Hyderabad-the respondent raised the plea that the aforesaid turnover was liable to tax at the rate of 5 per cent under item 143 of the First Schedule. The assessing authority re....

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.... Sales Tax Appellate Tribunal in T.A. No. 263 of 1980. The Appellate Tribunal remanded the matter to the assessing authority observing: "The samples contained in the assessment file show that the appellants supplied pay roll forms to Hindustan Aeronautics, blank paper with perforation on one side that can be used for any purpose and other stationery items. Merely because the papers contained sp....

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..... v. State of Andhra Pradesh [1976] 37 STC 378.........Viewing the matter thus, we set aside the impugned order of both the departmental authorities so far as they relate to the turnover and matter disputed before us in this appeal and restore the matter to the file of the assessing authority for fresh disposal according to law after giving a clear finding about the nature of each such classificat....