Judgement

RAMASWAMI, J. : The appellant is a partnership firm carrying on business in bamboos, timber and firewood at Gokavaram in the State of Andhra Pradesh. The firm had been registered as a dealer under the Andhra Pradesh General Sales Tax Act (No. VI of 1957), hereinafter referred to as the Act. For the assessment year 1962-63, the appellant submitted a return showing a gross turnover of Rs 13,89,130-70 P. and claimed exemption on a turnover of Rupees 13,68,174.39 P which according to the appellant represented the amount of sales effected by its commission agents and sales of firewood. By a notice dated November 28, 1963, the Commercial Tax Officer, Rajahmundry called upon the appellant to show cause as to why it should not be assessed for the year 1962-63 on a turnover of Rupees 13,89,130.70 P. at 2 per cent. Eleven items were comprised in the notice. Item No. 1, relating to a turnover of Rs. 96,527.10 P. was under the firewood account. It was alleged by the appellant that it paid the single point tax at 2 per cent to the Forest Department on the amounts for which the forest goods were taken in auction. As regards items 2 to 11, the appellant claimed exemption on the ground th