JUDGMENT The assessee is the petitioner who is a dealer in ready-made garments under a brand name registered under the Trade and Merchandise Marks Act, 1958. The assessee reported a total and taxable turnover of Rs. 12,71,277.12 for the year 1977-78 under the Central Sales Tax Act, 1956. The assessing authority determined the taxable turnover at 10 per cent on Rs. 11,18,488 and at 2 per cent on Rs. 1,43,106, since the sales were not covered by "C" form declarations. The appeal to the Appellate Assistant Commissioner as also to the Tribunal failed. The point for consideration was whether the assessee could be assessed at 10 per cent in the absence of "C" forms in view of the fact that the goods dealt in by the assessee were subject to single point tax at 5 per cent under item 87 of the First Schedule of the Tamil Nadu General Sales Tax Act, 1959 and if so whether the "C" forms filed before the appellate authority could be entertained. By our judgment of even date in Tax Case (Revision) No. 1613 of 1981 (Coromandel Garments Ltd. v. State of Tamil Nadu [1999] 116 STC 239 (Mad.)), we have held that the rate of tax applicable to the ready-made garments sold under a brand name registered under the Trade and Merchandise Marks Act, 1958, would be covered by item No. 87 of the First Schedule to the Tamil Nadu General Sales Tax Act and not by the two notifications dated April 1, 1959 and November 30, 1962, issued under section 17 of the Madras General Sales Tax Act, since the notifications do not relate to the sale of ready-made garments sold under a brand name registered under the Trade and Merchandise Marks Act. The point therefore to that extent is settled against the assessee and the reasons given by us in Tax Case (Revision) No. 1613 of 1981 (Coromandel Garments Ltd. v. State of Tamil Nadu [1999] 116 STC 239 (Mad.)) would govern this case also. We find that the assessee at the time of hearing before the Tribunal produced "C" forms and requested that they may be accepted. We find that the assessee at the time of hearing before the Tribunal produced "C" forms and requested that they may be accepted. The Tribunal relied upon the law laid down in State of Tamil Nadu v. Chellaram Garments (P.) Ltd. [1979] 44 STC 239 (Mad.) and set aside the order of the assessing officer so far as the turnover to which the rate of tax at 10 per cent was applied and remanded the case to the assessing officer to examine the entertainability of the "C" form declaration and pass appropriate orders. In the facts and circumstances of the case, the view of the Tribunal that the question of entertainability of "C" form should be considered by the assessing officer to whom the case was restored is sound and fair. We do not find any reason to interfere with that finding recorded by the Tribunal. Consequently, in view of what we had said above, this revision fails and is dismissed. There shall however be no order as to costs. Petition dismissed.