VENKATADRI, J.

This revision is against the order passed by the Tribunal holding that the assessee is liable to pay sales tax on the disputed turnover of Rs. 46, 741-40 representing the value of brass sheets and rings supplied to its customers for the assessment year 1957-58.

The assessee is a firm carrying on the business of manufacture and sale of brass sheets and circles at Madras. For the year 1957-58 the assessee returned a gross turnover of Rs. 36, 32, 087-83 and a net turnover of Rs. 33, 08, 111-69. The Commercial Tax Officer, Assessment II, North Madras, determined the net turnover at Rs. 33, 69, 834-84. In determining the taxable turnover of the assessee, the Commercial Tax Officer accepted the contention of the assessee that he manufacturing charges realised by it on the order placed by third parties for conversion of a particular metal supplied by them into sheets of the same metal are not to be included in the taxable turnover. But a scrutiny of the conversion ledger maintained by the assessee disclosed that it received copper scrap from customers for being converted into brass scrap, credit has been allowed to the customers. The Commercial Tax Officer therefo