JUDGMENT
Bakthavatsalam, J.
1. The petitioner before us is a dealer in hides and skins and he declared a total and taxable turnover for the assessment year 1978-79 at Rs. 12,42,73,178 and Rs. 1,80,04,855. The assessing officer determined the total and taxable turnover as Rs. 6,37,01,383 and Rs. 5,82,58,782. The petitioner preferred an appeal unsuccessfully before the Appellate Assistant Commissioner. On further appeal to the Sales Tax Appellate Tribunal, Madras, the Tribunal remitted back with regard to one item of dispute viz., first sales of dressed hides and skins assessed under item 7(b), but, however, affirmed the other item of dispute, viz., the assessment made on the last purchase of raw hides and skins under item 7(a) of the Second Schedule. Thus the petitioner is before us.
2. We have heard Mr. Inbarajan, counsel appearing for the petitioner, and the learned Additional Government Pleader (Taxes). Since the order of the Tribunal with regard to one item, viz., first sales of dressed hides and skins, the turnover being assessed at Rs. 1,22,35,217 under item 7(b) happens to be a remittal order, the petitioner cannot have any grievance over it. But in so far as the assessment made on the last purchase of raw hides and skins, the turnover being assessed at Rs. 4,28,64,903 under item 7(a), is concerned, the Tribunal has followed the earlier decision of the Division Bench of this Court in T.C. Nos. 824 to 827 of 1980, same cause title dated January 21, 1981. Mr. Inbarajan, learned counsel for the assessee, drew our attention to a Division Bench judgment of this Court, to which one of us was a party, reported in Azeezur Rahman and Company v. State of Tamil Nadu [1991] 82 STC 355 where it has been held that the hides and skins purchased and exported after tanning cannot be treated as a different commodity and as such exemption under sub-section (3) of section 5 of the Central Sales Tax Act, 1956, is allowable, provided the other conditions set out in section 5(3) of the Central Sales Tax Act are satisfied. In view of the later decision of the Division Bench of this Court, we set aside the order of the Tribunal in so far as it affirms the order of the Appellate Assistant Commissioner with regard to the assessment made on the last purchase of raw hides and skins under item 7(a) of the Second Schedule. As regards the disputed item of first sales of dressed hides and skins assessed under item 7(b) the Tribunal had remanded the matter to the Appellate Assistant Commissioner. Since a finding on facts has to be given in the light of the declaration of law by this Court, and the satisfaction of the norms and conditions fixed to consider the claim of the assessee under section 5(3) of the Central Sales Tax Act, afresh and in accordance with law, the Appellate Assistant Commissioner is expected to remit the entire matter to the assessing authority for fresh consideration and disposal. In the result, the revision is allowed and the matter in its entirety is remitted back to the Appellate Assistant Commissioner to carry out the directions given in this order. No Costs.
3. Petition allowed.