CAPITAL PACKERS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) DR. R. R. MISRA, J. These three revisions are directed against a consolidated order dated 3rd October, 1986 passed by the Sales Tax Tribunal in regard to the claim of the assessee for the assessment years 1978-79, 1979-80 and 1980-81 respectively.

(2.) DURING the aforesaid three assessment years the assessee had claimed before the Sales Tax Tribunal that he is entitled to exemption against forms III-B in regard to the purchases made. From a perusal of the impugned order passed by the Sales Tax Tribunal it is apparent that the said forms III-B were not filed before the assessing authority as well as both the appellate authorities. The basis of confirming the refusal of the relief claimed by the assessee against said forms III-B by the Tribunal is that the said forms were invalid in all the aforesaid three assessment years in question. In this situation, in my opinion, there is no error of law involved in the impugned order passed by the Sales Tax Tribunal in regard to the same.

(3.) IN the result, all the three revisions succeed in part and are allowed. The impugned order passed by the Sales Tax Tribunal dated 3rd October, 1986 is set aside to the extent it upholds that the assessee is liable to pay disputed interest on corrugated sheets. Costs on parties. Petitions partly allowed. .