B.N.Sapru, J. - (1.) Sales Tax Revision No. 350 of 1982 has been filed by the assessee and pertains to the assessment year 1975-76.
(2.) The assessee is a hotelier and declared a turnover of Rs. 16,33,742.14 but claimed exemption from the tax. The assessing authority assessed the assessee on a taxable turnover of sales at Rs. 11,50,900 and a taxable turnover of purchase at Rs. 40,164. The assessee preferred an appeal. The Assistant Commissioner (Judicial) remanded the matter to the assessing authority for determination afresh.
(3.) Aggrieved by the order of remand, the assessee went up in appeal. The Tribunal dismissed the appeal of the assessee and upheld the order of the Assistant Commissioner (Judicial).;