K. SHIVASHANKAR BHAT, J. - The assessee has filed this revision petition in respect of an order of assessment made for the period, October 1, 1983 to September 30, 1984. The assessee is a dealer in hardware, paints, iron and steel and other items. The assessee deals both on retail and wholesale basis.

For the period in question the assessee filed a return. However, the assessing authority proceeded to make an order to the best of his judgment after issuing a proposition notice. The assessing authority proposed to reclassify the turnover of the sale of goods and exempted goods in the books maintained, though the assessee asserts that there was already such classification. After reclassifying the turnover of the respective turnovers as against the classified commodities the total taxable turnover came to Rs. 3,88,500. Subsequently, the Deputy Commissioner issued a notice under section 21(2) of the Karnataka Sales Tax Act, 1957, proposing to revise the order of the assessment. The main basis of the proposal was that in the absence of classified. trade in account and opening and closing of the stock of each commodity the assessing authority should have determined the sales tur