K. Veeraswami, C.J.
1. The question of exemption was not raised by the assessee before the Appellate Assistant Commissioner who disposed of the assessee's appeal on the grounds raised by him. Nevertheless, the appellant invoking the theory of merger took up the stand that he was entitled to raise the question of exemption for the first time before the Tribunal. The Tribunal thought that, in the circumstances, it had no jurisdiction to allow the question of exemption to be raised. It seems to us that it is unnecessary to decide the question of jurisdiction, as we think that the case is capable of disposal from another point of view. The assessee having not urged that the particular turnover was entitled to exemption before the assessing authority, the Tribunal could have well said on that ground that the question was no longer open instead of disposing of the matter on a point of jurisdiction.
2. On that view, the tax case is dismissed.