MAHAVEER DRUG HOUSE Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) As the questions that arise for determination in these cases are either common or inter-connected, we propose to dispose of them by a common order.

(2.) M/s. Mahaveer Drug House, Bangalore, a partnership firm of partners, is primarily engaged in the purchase and sale of pharmaceuticals, drugs and other ancillary goods. The firm is a registered dealer on the file of the Commercial Tax Officer, XIV Circle, Bangalore ("CTO") under the Karnataka Sales Tax Act, 1957 ("the Act") and the Central Sales Tax Act, 1956 ("CST Act").

(3.) For the assessment periods from (i) 1st November, 1978 to 21st October, 1979 (1978-79); (ii) 22nd October, 1979 to 7th November, 1980 (1979-80); (iii) 11th November, 1980 to 27th October, 1981 (1980-81); (iv) 29th October, 1981 to 15th November, 1982 (1981-82) and (v) 16th November, 1982 to 4th November, 1983 (1982-83), the assessee filed its returns under the Act and CST Act before the CTO on different dates. On an examination of the returns filed, books of accounts and other documents produced by the petitioner, the CTO completed the assessments for the said years on different dates. With the assessments made by the CTO, the petitioner was not aggrieved and did not challenged then in appeals or revisions.