Judgment :- JAYASIMHA BABU, J. The assessee is aggrieved by the order of the Joint Commissioner suo motu revising the assessment of the petitioner for the year 1983-84. By that order, it has been held that a sum of Rs. 2, 06, 223 is includible in the taxable turnover on the ground that the amount represents the value of the inter-State sales. The Joint Commissioner has also held that the penalty of Rs. 1, 216 is leviable on the assessee. In doing so, the Joint Commissioner set aside the order made by the Appellate Assistant Commissioner and restored that of the assessing officer. 2. It was the case of the assessee that the amount of the disputed turnover relates to consignment sales and not inter-State sales. The assessee had produced form "F" for a sum of Rs. 79, 000. But in respect of other sums, it had relied upon several other documents including the letters from its consignment agent, copies of pro forma invoice sent along with those consignments, the sale pattials issued by its dealer, as also the extracts of the ledger folios of the assessee for the relevant years. These documents had been produced by the assessee before the Appellate Assistant Commissioner and had been considered by him. There is no reference to any of these documents in the order of the Joint Commissioner. The Joint Commissioner in the course of his order has also recorded his view that the Appellate Assistant Commissioner should have remanded the matter back to the assessing officer for verification of the records. Inspite of having stated so, the Joint Commissioner himself did not remand the matter to the assessing officer for that purpose but proceeded to ignore those records and held the assessee liable to tax in respect of these transaction. 3. As the assessee had produced materials which had been considered by the Appellate Assistant Commissioner to hold that this disputed turnover does not relate inter-State sale but to consignment sales, and the documents considered by him had not been considered either by the assessing officer or by the Joint Commissioner, we consider it just and proper in the circumstances to remand the matter back to the assessing officer. The order of the Joint Commissioner is set aside and the matter is remanded back to the assessing officer. The order of the Joint Commissioner is set aside and the matter is remanded back to the assessing officer. It will be open to the petitioner to produce all the documents to which reference has been made in the order of the Appellate Assistant Commissioner, before the assessing officer who will examine the same and make fresh order in respect of this disputed turnover, in accordance with law. This appeal is allowed.