AVERY INDIA LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE applicants, M/s. Avery India Limited, are duly registered under the Bombay Sales Tax act, 1959. They have a head office at Bombay. They were duly registered for their head office at bombay under R. C. No. NIA-1706. They opened a sales office at Pune with effect from 1st april, 1966. An application for registration for the Pune office was made on 11th May, 1970, and registration with effect from 11th May, 1970, was granted to the applicants in respect of their Pune Office. An application was made by the applicants to the Deputy Commissioner of sales Tax for condoning the delay in applying for registration. This application was granted and the registration certificate in respect of Pune Office was made effective from 1st April, 1966, that is to say, the date of opening of the Pune branch.

(2.) IN the meanwhile the applicants were furnishing returns at Bombay by including the turnover of sales at their Pune branch in the Bombay returns. This position was regularised for the period from 1st April 1966, to 31st December, 1970, by giving formal permission to the applicants for filing a consolidated return at Bombay.

(3.) IN the return submitted to the Sales Tax Officer at Bombay by the applicants for the period 1st january, 1971, to 31st March, 1971, the applicants included the turnover of the Pune branch and paid tax accordingly.