RAMASWAMI, J.

For the assessment year 1969-70, the assessee returned a total and taxable turnover of Rs. 1, 49, 55, 860.54 and Rs. 66, 22, 883.58 respectively. In the return, it had claimed exemption, among orders, of a turnover of Rs. 3, 20, 600 representing sale of old assets as not liable to tax on the ground that they are not dealers in such assets. This was accepted and after making a small addition, taxable turnover was determined at Rs. 66, 41, 195.64 by an assessment order dated 15th March, 1971. Subsequently to this order, the Supreme Court in its judgment in State of Tamil Nadu v. Burmah Shell dated 10th October, 1972, held that the sale of such scraps by a dealer should be treated as transactions which are incidental or ancillary to the trade in spite of the fact that there was no profit-motive or that the dealer was not a dealer in such assets and that the turnover relating to the same is liable to be included in the taxable turnover. In the light of the Supreme Court judgment, on the ground that such sales of old assets were to be included in the taxable turnover, notice under section 55 of the Tamil Nadu General Sales Tax Act, 1959, was issued and served on