MYSORE CEMENTS LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) These two revision petitions by the common assessee are concerned with the validity of the assessment for the years 1966-67 and 1967-68.

(2.) The petitioner is a company, which manufactures and sells cement. It is registered as a dealer both under the Karnataka Sales Tax Act and also under the Central Sales Tax Act. During the relevant assessment periods, the company submitted quarterly returns along with payment of advance tax under rule 21 of the Karnataka Sales Tax Rules. Rule 21 as it then stood provided for filing such returns in the case of a dealer, whose annual turnover exceeded Rs. 40,000. The company, however, did not file annual returns.

(3.) On 13th August, 1970 rule 21 was repealed. On 29th November, 1975 the Assistant Commercial Tax Officer, who was the concerned assessing authority, made two assessments, one under the State Act and another under the Central Act for each of the two years in question. These assessments have been upheld by the appellate authorities. The assessments made under the State Act were also upheld by this Court earlier in S.T.R.P. No. 17 (Decision of the High Court in Mysore Cements Limited v. State of Karnataka (S.T.R.P. No. 17 of 1979 dated 8th February, 1979) is printed at page 197 infra.) and 18 of 1979.