1992 (6) TMI 178

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.... assessed on a total and taxable turnover of Rs. 2,98,96,951.83 and Rs. 97,61,967.80 respectively for the assessment year 1973-74 under the Central Sales Tax Act, 1956, by the Commercial Tax Officer, Central Assessment Circle IV, Madras, by an order of assessment, dated November 14, 1977. The assessing officer had allowed the exemption on a turnover of Rs. 2,96,234.95 relating to freight charges. ....

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....exempt from tax on the facts and circumstances of the case. 2.. Mr. Inbarajan, learned counsel for the appellant though raised a point of law that the Joint Commissioner could not have touched the order of the assessing authority, since the assessment was the subject-matter of the appeal before the Appellate Assistant Commissioner, however, gave up that point when this Court pointed out that th....

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....pecially when the authority is exercising revisional power and bringing the turnover only under the net of taxation which was exempted by the original authority. 4.. We have given our deep and anxious consideration to the arguments of learned counsel for the appellant. First of all, we are not inclined to agree with the learned counsel for the appellant since at the time of hearing of the appea....

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....e is liable to tax. While considering a similar case, which arose under the Tamil Nadu General Sales Tax Act, the apex Court of the land in the decision reported in Tungabhadra Industries Ltd. v. Commercial Tax Officer [1960] 11 STC 827 has held that in order to claim the benefit of exemption the freight should (i) have been specified and charged for by the dealer separately and (ii) the same shou....