RAMANUJAM, J.

The only point canvassed in this tax case is as to whether the revisional authority functioning under Section 32 of the Tamil Nadu General Sales Tax Act, 1959, has the power to revise and refix the taxable turnover. According to the learned counsel for the assessee, the revisional authority acting under section 32, if he comes to the conclusion that the order passed by the subordinate authority is erroneous, can only remit the matter to the lower authority, for a fresh determination of taxable turnover and he has no power to modify the order of the assessing authority and himself refix the turnover. For appreciating the said contention it is necessary to refer to the relevant facts as also the relevant statutory provisions.

The assessees in this case are tanners and dealers in hides and skins and tanning materials. The assessee-company returned a total and taxable turnover of Rs. 5, 32, 999 for the assessment year 1975-76 in their form A-2 return. However, the correct total turnover as per the books of account was found by the assessing authority to be Rs. 29, 59, 354.90. The assessee claimed exemption in respect of turnover of Rs. 4, 72, 115.44, being the t