DY COMMR Vs. ABDUL SALAM

JUDGEMENT

(1.) The Revenue is before us. The year of assessment is 1976-77. The questions of law, formulated by the petitioner, read:-

(2.) The respondent assessee is an interstate dealer in Hill produce. The consignment sale to the tune of Rs. 13,491.91 was treated as interstate sale by the assessing authority as the said sale was not covered by either Form 'F' or Form 'C' declaration. Accordingly tax on the said sale was levied at the rate of 10 per cent. The Appellate Assistant Commissioner before whom the respondent assessee challenged the order, however, accepted the 'F' and 'C' Forms which were produced before him, entering a finding that the assessee was prevented by sufficient cause from producing the same at the stage of assessment and consequently directed the deletion of the aforesaid amount of Rs. 15,491.91 from the taxable turnover. The second appeal filed against the said order was dismissed by the Appellate Tribunal holding as follows:-

(3.) The above questions arise out of this order of the Appellate Tribunal.