1995 (3) TMI 463

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....er of Rs. 5,92,940.72 during the assessment year 1979-80, the Commercial Tax Officer determined the taxable turnover at Rs. 14,17,796. The assessee disputed a turnover of Rs. 8,24,855.12 at 4 per cent being the sales of rubberised coir products. On appeal, the Appellate Assistant Commissioner remitted back this issue to the file of the assessing officer with a direction to find out whether the as....

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....was used along with coir products for the purpose of producing the products marketed by the assessee. Therefore, since what was sold by the assessee was rubberised coir products, the sale turnover is liable to be taxed. On the other hand, learned counsel appearing for the assessee, while supporting the order passed by the Tribunal, submitted that on physical verification, the Tribunal came to the ....