BUDHRAM KASHIRAM Vs. STATE OF BIHAR

JUDGEMENT

(1.) THESE are assessees appeal by special leave, directed against the summary dismissal of its applications under Section 25 (2) of the Bihar Sales Tax Act, 1947 (to be hereinafter referred to as the Act). The question of law that the assessee wanted the High Court to direct the tribunal to state for its opinion is :

(2.) THE assessee appellant is a registered dealer under the Act. The assessment with which we are concerned in these cases relate to the periods November 2, 1956 to March 31, 1957, 1957 -58, 1958 -59. The assessee was assessed to tax for the first two periods on September 20, 1957 and June 19, 1958 respectively. Subsequently on June 24, 1959 some of its books were seized and on the basis of the information got from those books, re -assessment proceedings commenced for the periods it was assessed. At the same time assessment proceedings for the period 1958 -59 were taken against it. In all those proceedings, the assessee claimed deduction from its taxable turnover, the turnover relating to its sales to registered dealers. This is claimed under the Explanation to Section 5 of the Act. The assessing authority rejected its contention holding that as those sales did not comply with the requirements of Rule 18 of the Rules framed under the Act, the assessee was not entitled to the deduction claimed by :

(3.) RULE 18 of the Rules framed under the Act reads :