THANIKKACHALAM, J.

The assessee is the appellant herein. The assessee is a dealer in cable drums at Salem. On checking the accounts in the assessment year 1980-81, the assessing officer noticed that there was no evidence to prove that the wood purchased for Rs. 79, 796 had already been taxed and such purchases were consumed in the manufacture of cable drums. Hence, he determined the taxable turnover at Rs. 79, 796 and levied tax at 4 per cent. Aggrieved with the same, the assessee filed an appeal before the Appellate Assistant Commissioner (Commercial Taxes) disputing the assessment made under section7-A of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act") of the turnover of Rs. 79, 796. The Appellate Assistant Commissioner (Commercial Taxes) was of the view that the wood, bolts and nuts had not lost their identity while they were used in the manufacture of cable drums. Accordingly, the Appellate Assistant Commissioner deleted the addition of Rs. 79, 796. The order of the Appellate Assistant Commissioner was examined with the connected records by the Joint Commissioner. He considered that the orders of the assessing officer and the Appella