TMI Blog1994 (3) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 rejecting that contention subjected the turnover to tax at a higher rate treating the punching cards as access ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing 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 special rules and printed matter as required by the customer, the assessing officer concluded that they are acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 classification of goods sold by the appellant keeping in view the judgment of the Supreme Court in [1976] 37 STC 378 (Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t only wanted more particulars to be scrutinised by the assessing authority before coming to the conclusion as to the rate at which the disputed turnover should be subjected to tax. We, therefore, dismiss the T.R.C. The assessing authority shall complete the assessment after notice to the respondent as expeditiously as possible, in any event, not later than six months from the date of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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