1995 (7) TMI 400

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....er. The respondent-assessee was originally assessed to sales tax on a total and taxable turnover of Rs. 50,100.80 for 1980-81 under section 7 of the Tamil Nadu General Sales Tax Act, 1959. On Appeal, the Appellate Assistant Commissioner (Commercial Taxes) remanded the matter back to the file of the assessing officer with a direction to redo the assessment in accordance with the decision of the Sup....

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....hat there is service element involved in the sale of ice cream by the assessee and, therefore, the Deputy Commissioner was wrong in exercising his jurisdiction under section 32 of the Act in revising the assessment. Accordingly, the appeal was allowed. Aggrieved, the department is in revision before this Court. 2.. According to the learned Additional Government Pleader (Taxes) what was sold by ....