RAMASWAMI, J.

In T.C. No. 195 of 1968, the Deputy Commissioner, Commercial Taxes, Tiruchirapalli Division, is the petitioner. The respondent is a dealer in paddy, rice and coconuts and doing business in Kumbakonam. For the assessment year 1963-64, the total and taxable turnover was determined at Rs. 6, 74, 269.23 and Rs. 3, 63, 100.08 as against the reported total and taxable turnover of Rs. 3, 23, 837.13 and Rs. 2, 83, 000.73. In determining the taxable turnover, the assessing officer disallowed a claim of exemption to an extent of Rs. 12, 482 relating to sales of coconut. In addition to this, the assessing officer added a sum of Rs. 28, 064.86 as suppressions noticed as per slips recovered during an inspection and a sum of Rs. 30, 457.75 being 10 per cent of the taxable turnover towards probable omissions. The respondent-assessee disputed the addition and also the disallowance of the claim of exemption and filed an appeal to the Appellate Assistant Commissioner, Tanjore, without success. The assessee again filed an appeal to the Tribunal. While the appeal was pending, he raised additional grounds contending that the entire sales turnover of coconut are exemptable as co