Judgment

HEGDE J.:- This appeal by certificate arises from the decision of the High Court of Madras. It raises two questions for decision viz. (1) whether the High Court was right in its opinion that the Appellate Assistant Commissioner of Commercial Taxes was incompetent to enhance the assessment of the assessee, the respondent herein and (2) whether the High Court was justified in holding that the additional exemptions granted by the Tribunal were justified by the evidence on record.

2. There is not merit in the second contention. Therefore it will be convenient to dispose it of even before going to the fact of the case. The assessing officer as well as the Appellate Assistant Commissioner of Commercial Taxes disallowed the two exemptions asked for by the assessee on the ground that there was interpolation in the relative documents covering the turnover. The Tribunal reversed that finding of those authorities and allowed the exemption asked for. It appears from the order of the Tribunal that it proceeded on the basis that there was no interpolation. This finding of the Tribunal is essentially a finding of fact and hence we will not be justified in interfering with that findings and