G.R.EKBOTE,J. - (1.) The petitioner firm is a registered dealer and deals in mica. For the year 1956-57 the firm was assessed to sales tax on a turnover of Rs. 4,94,315-6-5 by an assessment order D/d. 30-9-1958.
(2.) On information the assessing authority after due notice assessed the dealer on an additional turnover of Rs. 1,50,000/- as escaped turnover by its order D/d. 31-3-1963.
(3.) Aggrieved by that order the petitioner firm preferred an appeal to the Assistant Commissioner. The appellate authority thought that the escaped turnover is more than what has been found by the assessing authority. The appellate authority therefore by its order D/- 28-9-1964 remanded the case to the assessing authority with a direction to proceed on the lines suggested in the order.;