JUDGMENT BAKTHAVATSALAM, J. - This appeal is filed against the order of Joint Commissioner passed under exercise of suo motu powers, under section 37 of the Tamil Nadu General Sales Tax Act, 1959. The appellant is doing business of tanning of hides and skins for cooly in the name of Guru Tannery at Dindigul. She has reported a total and taxable turnover of Rs. 2,38,039.75 and Rs. 2,38,039.75 respectively claiming exemption in entirety. Her accounts were called for and checked and order was passed by the assessing authority on January 14, 1980, fixing the total and taxable turnover at Rs. 7,30,358. An appeal was taken by the assessee to the Appellate Assistant Commissioner disputing the assessment at 2 per cent on the entire turnover of Rs. 7,30,358 and the only question raised by the assessee - appellant was whether, with regard to the purchase of G.S. powder, the same falls under entry 59 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The Appellate Assistant Commissioner by order dated August 11, 1980, remanded the case back to the assessing authority to examine and give his finding as to whether the commodity in question, namely, G.S. powder falls under entry 59 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, or in case if it does not fall under entry 59 of the First Schedule to the Act, to state how it was assessed to tax at 2 per cent. While remanding the matter back, the order of the assessing authority in respect of the turnover of Rs. 6,37,414 was set aside. So, with regard to this turnover, the assessing authority took up the matter for consideration and has held : "I have enquired the usage of G.S. powder. It is ascertained that the powder is used for tanning purpose in the place of wattle extract. From the purchase bills of Rallia India, from whom most of the purchase has been made by the dealer, it is seen that the G.S. powder (Kenmose brand or in some other brand wattle extract) is termed as wattle extract. The G.S. powder purchased by the dealer is used only for the process of tanning the hides and skins. It is nothing but wattle extract powder which is taxable at the point of last purchase in the State. The G.S. powder purchased by the dealer is used only for the process of tanning the hides and skins. It is nothing but wattle extract powder which is taxable at the point of last purchase in the State. To decide the rate of tax on any particular commodity, the predomination use will have to be examined as per rulings of High Court. As such, the G.S. powder purchased by the dealer is predominantly used in the process of tanning, it is taxable only at the point of last purchase in the State as per entry 59 of the First Schedule." Taking this view, the assessing authority brought the turnover of Rs. 6,37,414 into net taxation at 2 per cent, under entry 59 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. On appeal, the first appellate authority, after perusing the samples of G.S. powder and wattle extract, held that in entry 59 of the First Schedule to the Act, only six items are enumerated and that G.S. powder does not find a place therein, as one of those items. So, the assessing authority has failed to establish, even after the remand order, that it falls under entry 59 of the First Schedule to the Act. On this ground, the assessment made by the assessing authority at 2 per cent on the turnover of Rs. 6,37,414 was set aside. This decision was taken by the Joint Commissioner by exercising his powers under section 34, as we have already stated. After issue of notice to the assessee - appellant, the Joint Commissioner has come to the conclusion that the G.S. powder, dealt with by the appellant, is used exclusively for the purpose of tanning wattle bark, etc., and that it is a substitute for the wattle bark. Taking this view, the Joint Commissioner stated that he considers the G.S. powder more or less a powder form part of the wattle bark, which is assessable on the purchase turnover under entry 59 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The appellant is before us against this order of the Joint Commissioner. After hearing Mr. S. Ramanathan, learned counsel for the appellant and Mrs. The appellant is before us against this order of the Joint Commissioner. After hearing Mr. S. Ramanathan, learned counsel for the appellant and Mrs. Chitra Venkataraman, learned Additional Government Pleader (Taxes) for the Revenue, we have no hesitation to hold that the revisional authority has not applied its mind to the facts of this case. From the order of the revisional authority, we are not able to see how he came to the conclusion that G.S. powder is a substitute for the wattle bark. When a specific entry is made by the Legislature as entry 59 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, enumerating certain items, and to extract the entry as it stood then : "Wattle bark, avaram bark, konnam bark, wattle extract, quebracho and chestnut extract." We do not see how the Joint Commissioner can come to the conclusion applying the predominant user theory. We are fully satisfied that this is a fit case where the Joint Commissioner has taken up suo motu revision and has disposed it of in a slip-shod way. This is not the first time the matter has been gone into by the assessing authority. Once the matter has been remanded by the Appellate Assistant Commissioner and even after remand, the assessing officer has only said that his enquiry revealed that G.S. powder is used for tanning purpose in the place of wattle extract. So, it is not clear from the order of the assessing authority or the Appellate Assistant Commissioner whether G.S. powder falls under entry 59 of the First Schedule or not. We do not find any materials to come to the conclusion whether G.S. powder forms part of the commodities found in entry 59 of the First Schedule. The Joint Commissioner, in our view, has approached the matter in a wrong way. He has proceeded on the footing that G.S. powder is more or less used for the same purpose for which wattle bark is used and the quantity is also the same. We do not see how the Joint Commissioner can come to such a conclusion, when no sufficient materials were placed before him. He has proceeded on the footing that G.S. powder is more or less used for the same purpose for which wattle bark is used and the quantity is also the same. We do not see how the Joint Commissioner can come to such a conclusion, when no sufficient materials were placed before him. In view of that, we are constrained to set aside the order of the Joint Commissioner and accordingly the matter is remanded back to the appellate authority to go into the question whether G.S. powder specifically falls under entry 59 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, or not and decide the issue. It is not necessary to remind the revisional authority that the appellant - assessee has to be given an opportunity before deciding the issue. No costs.