1 M/s Jammu Iron & Steel Syndicate, Jammu, is a partnership firm engaged in the business of purchase and sale of iron and steel sheets including Galvanized iron sheets. For the accounting period from 1-4-63 to 31-12-63, the Assessing Authority assessed the firm to tax at the rate of 7% on the sales-of Galvanized iron sheets, presumably, treating them as iron goods under entry 48 of the Notification SRO No: 138 dated 28-3-1963, and also imposed a penalty of Rs. 500/-. In revision, the Commissioner Sales Tax held that the sales tax was leviable at 2% for the period from 1-4-63 to 1-8-63 and at 7% for the remaining period. He made an order accordingly. Aggrieved by order, the firm field a writ petition in this court. The writ petition came up for hearing before a learned Single Judge of this Court. By his order dated 10-4-70 the learned Single Judge remanded the case observing as under:

"The learned Commissioner seems to have been quite right in having assessed the tax at 2% for the period from 1-4-63 to 21-8-63, but as he has not applied the same stick-yard for the remaining period of the same year. I think the proper course would be that Respondent No: 1 should consider the matter af

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