VENKATASWAMI, J.

Aggrieved by the order of the erstwhile Board of Revenue by invoking the suo motu power, the present appeals are filed by the assessee. As a common question of law is involved in these two appeals filed by the same assessee, but, for different years, namely, 1973-74 and 1974-75, it is different to note the facts of one assessment year.

2. For the assessment year 1974-75, the appellant/assessee reported a total and taxable turnover of Rs. 8, 78, 238.21 and Rs. 6, 46, 246.48, respectively. After giving an opportunity and after perusing the accounts of the appellants, the Joint Commercial Tax Officer, Ram Nagar, Coimbatore, determined the total and taxable turnover at Rs. 6, 46, 446. Out of the said taxable turnover, the appellants claimed that turnover amounting to Rs. 6, 40, 872.81 represents sales of automobile parts and, therefore, exigible to tax at 13 per cent, in the light of a notification issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called "the Act") on March 18, 1970. The assessing officer held that:

"the dealers are dealing in smoke screen glasses, door locks, tail lamps, door channels, side mirrors, fibre glas