TMI Blog1976 (3) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... 21,596.34 on the ground that he has undertaken works contracts for mosaic flooring and that the sum of Rs. 21,596.34 represented labour charges which were separately shown in the sale bills. This explanation was accepted by the assessing officer and the total and taxable turnover was determined as reported. On some information, the assessing officer called for the books again for verification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t they represented works contract and that, therefore, the entire turnover of Rs. 51,692.58 is not liable to be taxed. In this revision, the learned counsel for the revenue raised two contentions. Firstly, in so far as the turnover of Rs. 17,096.24, which was assessed in the original assessment order, the Tribunal could not have in. terfered with as that was not the subject-matter of reassessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, he could not dispute the same in the reassess. ment proceedings. Therefore, the learned counsel for the revenue is right in his contention that in respect of the turnover of Rs. 17,096.24, no relief could have been granted by the Tribunal. The learned counsel next contended that even in respect of the turnover of Rs. 21,596.34, there is no evidence to show that it related to works contract a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales, we are unable to interfere with the order of the Tribunal in the circumstances of this case. In respect of the sales of sanitary goods, the statement of the assessee was that he had sold only for a sum of Rs. 1,800, but that also was as part of the works contract. Though the learned counsel for the revenue is well-founded in his contention that the Tribunal had not discussed the question o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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