GOPALKRISHNA CLOTH STORES Vs. STATE OF BOMBAY

JUDGEMENT

(1.) THIS is an appeal against the order of the Collector of Sales Tax, Bombay, conveyed in his letter No. 307 dated 3rd July, 1951, directing the appellant that if he so desired he should prefer an appeal to the Assistant Collector of Sales Tax, Southern Circle, Poona.

(2.) THE facts of the case so far as they are necessary to be known are these : THE appellant was registered as a dealer on 23rd April, 1949; but his liability to pay sales tax was fixed from an earlier date, viz., 1st June, 1948. THE contention of the appellant was that he had to pay sales tax upto the date of his registration on goods purchased by him for his trade and that he ought to be refunded the amount of the sales tax so paid. THE Sales Tax Officer allowed him set-off to the extent of 75% of the sales tax paid. THE appellant wanted that it should be 100%. He therefore approached the Collector of Sales Tax in the matter but the Collector directed him to file an appeal with the Assistant Collector within the period of limitation.