JAGADISAN, J.

The petitioner is a firm of partnership dealing in hides and skins. They were assessed by the Deputy Commercial Tax Officer, Moore Market, No. 1, under the Madras General Sales Tax Act, 1939, on their turnover for the year 1955-56. The order of assessment was passed on 22nd November, 1956. They filed an appeal to the Commercial Tax Officer, and the appeal was pending when Madras Act I of 1959 came into force. The appeal was transferred to the file of the Appellate Assistant Commissioner under the provisions of section 61(2) of Act I of 1959. The Appellate Assistant Commissioner noticed that the assessing authority had omitted to include in the total turnover certain purchases up to 6th September, 1955, for an amount of Rs. 53, 205-29 nP., and that the sales of the assessee through W. A. Beardsell and Co. for an amount of Rs. 47, 725-11-6 were treated as sales in the course of export and excluded from the turnover. The appellate authority issued notice to the assessee on 10th July, 1959, to show cause why the turnover should not be revised and enhanced. The assessee objected but to no purpose. The Appellate Assistant Commissioner revised the turnover which r