COMMISSIONER SALES TAX Vs. DONERIA PVT LTD

JUDGEMENT

(1.) Both these revisions were heard together as common question of law and facts are involved and relates to the assessment year 1981- 82 (Central) and 1982-83. The assessee is the same and issues are also the same, though the order of the Tribunal is different. Learned counsel for the parties have (sic) agreed that both the revisions may be disposed of by a common judgment.

(2.) The facts are given with reference to the assessment order 1981- 82 (Central) and it arises out of Second appeal No. 418 of 1987 decided by its order-dated 30-11-1991. Second appeal No. 314 of 1990 connected with 380 of 1990 and 381 of 1990 for the assessment year 1982- 83 (Central) decided on 30-11-1991.

(3.) The opposite party is a dealer and deals in the manufacture and sale of C.I. Casting pipes and pipefitting. It disclosed taxable turnover at Rs. 124,52,578.63 for the assessment year 1981-82 (Central). The disclosed turnover was not accepted by the assessing authority. It also partly rejected the case of stock transfer and the plea of job work. The Tribunal by order under revision has accepted both the pleas.