Judgment

HEGDE, J:- In this appeal by certificate, the only question of law arising for decision is whether the Appellate Assistant Commissioner had powers to enhance the tax levied on the assessee-respondent by the Sales Tax Officer.

2. The brief facts of this case are: The respondent-assessee is a registered dealer. During the assessment foe the assessment year 1960-61 the assessee claimed that five out of the transactions effected by it were intra-state sales. The Sales Tax Officer came to a conclusion that two out of these five transactions were inter-state sales and the remaining three were intra-state sales. Aggrieved by that decision the assessee went up in appeal to the Appellate Assistant Commissioner. The Appellate Assistant Commissioner came to the conclusion that all the five transactions were inter-state sales. But he rejected the contention of the assessee that it was entitled the exemption claimed by it. The Appellate Assistant Commissioner enhanced the tax levied on those three transactions on the ground that the assessee had failed to produce the required C certificates and therefore, he was liable to pay sales tax under the Central Sales Tax Act, 1956 at 7% on the