SWAMIKKANNU, J.

This is an appeal preferred by the appellant, Messrs. Hindustan Import Export Corporation, Madras-1, under section 37 of the Tamil Nadu General Sales Tax Act, 1959, against the order of the Board of Revenue dated 30th June, 1978 made in its B.P. Rt. No. 2185 of 1978, with respect to the assessment year 1973-74.

The appellant was assessed on the reported total and taxable turnovers of Rs. 49, 11, 678 and Rs. 49, 04, 126 respectively under the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Sales Tax Act") for the assessment year 1973-74, by order of the assessing authority T.N.G.S.T. No. 11080 of 1973-74 dated 11th June, 1976. The levy of tax was as detailed below :

Rs. 45, 33, 628 was taxed at 3 1/2 per cent

Rs. 3, 49, 442 was taxed at 7 per cent

Rs. 28, 759 was taxed at 9 per cent.

It was noticed by the assessing authority that the dealer had collected surcharge amounting to Rs. 3, 276.67 on the sales effected in its branch at Sivakasi. The sales do not attract levy of surcharge under the Tamil Nadu Sales Tax (Surcharge) Act, 1971 (hereinafter referred to as "the Surcharge Act"). Therefore, the assessing officer concluded that the appe