DR. A. S. ANAND, C.J.

This is an appeal filed by the assessee against the order of the Joint Commissioner, dated January 18, 1982, passed in exercise of the suo motu powers of revision under section34 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called "the Act").

2. The assessee is a dealer at Ooty, who reported a total and taxable turnover of Rs. 37, 26, 524.07 and Rs. 20, 92, 487.99, respectively for the assessment year 1975-76. Exemption was claimed on a turnover of Rs. 3, 01, 465.38 representing second sales of "Gramoxone". The assessing authority disallowed the claim of exemption holding that the commodity "Gramoxone" comes under "weedicides" which were liable at 4 per cent. multi-point tax. After noticing certain other defects also the accounts of the assessee had been rejected and recourse was had to best of judgment assessment. The assessing authority, accordingly, estimated the total and taxable turnover of the assessee at Rs. 34, 39, 567.12 and Rs. 23, 11, 213.35, respectively. Additional tax and surcharge were also levied on the above turnover at the prescribed rates. The assessee went up in appeal before the Appellate Assistant Commissioner, Coi