VOGUE FABRICS Vs. BHILWARA SPINNERS LIMITED

JUDGEMENT

(1.) JUDGMENT

(2.) BY the impugned judgment suit filed by the appellant against the defendant M/s. Bhilwara Spinners Limited for recovery of Rs.1,57,974.33 paisa has been dismissed. The appellant had made certain purchases from the respondent. Invoices were prepared on the representation made by the appellant that it was an export house and was therefore competent to give H forms. H forms given by the appellant were not accepted by the Sales Tax Authorities. The appellant therefore handed over C forms to the respondent which in turn were submitted to the Sales Tax authorities. The following assessment order, for the relevant period, was passed by the Sales Tax authorities: