STATE OF TAMIL NADU Vs. MUNDRAN KALA MANDIR

JUDGEMENT

(1.) THIS revision arises out of the judgment of the Sales Tax appellate Tribunal dated 28th June, 197 5. The assessee returned a total turnover of Rs. 96, 759. 21 and a net assessable turnover of Rs. 18, 005. 25 for the assessment year 1972-73. The Deputy Commercial Tax Officer determined the assessable turnover at Rs. 1, 98, 104. 92 and before the Appellate Assistant Commissioner the assessee claimed relief to the extent of Rs. 1, 69, 012 consisting of the following two items : (1) Sale of road maps of Greater Bombay, Rs. 1, 08, 015. 56, (2) Claim for deduction as labour charges, Rs. 60, 996. 96. The Appellate Assistant commissioner dismissed the appeal. The Tribunal accepted the assessee's claim not only with reference to these two items of return but also another item of rs. 11, 650 which had not been agitated before the Appellate Assistant Commissioner. The present revision is against the correctness of the order of the Tribunal in relation to the items mentioned above and the sum of Rs. 11, 650. The first point to be considered is whether the sum of rs. 1, 08, 015. 56 representing the turnover on road maps of Greater Bombay is liable to be assessed to tax. The so-called map is a publication described as "burmah-Shell Guide Map of Greater Bombay". In page 2 of the publicat.