The judgment of the Court was delivered by

B. P. JEEVAN REDDY, J. - Mica is taxable at the point of purchase by the last dealer who buys in the State at the rate of 3 per cent. The respondent is a dealer in mica. He submitted a return for the assessment year 1971-72, showing a gross turnover of Rs. 1,55,661.50. Out of it he claimed exemption in respect of Rs. 153.65, the balance being shown as net turnover. The Deputy Commercial Tax Officer accepted the turnover, but his order was revised by the Deputy Commissioner under section 20(2) of the Andhra Pradesh General Sales Tax Act, 1957. The Deputy Commissioner observed that the Deputy Commissioner Tax Officer did not take the opening and closing stock into consideration while arriving at the net turnover and that neither the assessment order nor the assessment record showed the details for arriving at the last purchase turnover. He directed that the assessing authority had to compute the purchase turnover of the inter-State sales and foreign sales which become the last purchase turnover taxable at the hands of the dealer. Accordingly he determined the turnover at Rs. 1,93,625. Against the order of the Deputy Commissioner, th