CGOVINDASWAMY Vs. STATE OF MYSORE

JUDGEMENT

(1.) In this revision petition under section 23(1) of the Mysore Sales Tax Act, 1957, the petitioner challengers the correctness of the remand order passed by the Mysore Sales Tax Appellate Tribunal, Bangalore, in Case No. S.T.A. 208 of 1960-61, on two grounds, viz., (i) that on the facts found by the Tribunal there was no case for remand; and (ii) the Tribunal had no jurisdiction to remand the case.

(2.) The Commercial Tax Officer computed the total net turnover of the petitioner at Rs. 24,931-28. Gross turnover was computed at Rs. 85,088-02. Out of that he deducted Rs. 60,156-74 as turnover covered by exemptions. In arriving at the gross turnover of Rs. 85,088-02, he took into consideration the value of liquor that was in the shop on 1st October, 1957, and under that held he included a sum of Rs. 19,431-28. The Deputy Commissioner of Commercial Taxes confirmed the order of the Commercial Tax Officer. But the Appellate Tribunal came to the conclusion that the value of liquor stock that was in the shop on 1st October, 1957, could not have been taken into consideration in computing the total turnover. Therefore, it remanded the case to the Commercial Tax Officer directing him to take into consideration only the turnover relating to sales of liquor which was in stock on 1st October, 1957, but sold during the period 1st October, 1957, to 31st March, 1958.

(3.) Sri S. P. Bhat, the learned counsel for the petitioner, does not dispute that the view taken by the Tribunal is the correct view. But, his contention is that there was no need to remand the case, as it was not the case of the Commercial Tax Officer that any portion of the turnover relating to sales of liquor between 1st October, 1957, and 31st March, 1958, had not been included in the return submitted by the petitioner. But this contention ignores the fact that the Commercial Tax Officer and the Deputy Commissioner proceeded on the basis that what had to be taken into consideration in computing the total turnover is the value of the stock held by the petitioner on 1st October, 1957. Because of that view there was no need for them to go into the question, whether the price of liquor sold after 1st October, 1957, had be included in the return or not. It is for that reason the Tribunal remanded the case.