KALLOOMAL SAMALDAS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS order shall govern disposal of Misc. Civil Case No. 71 of 1980 and Misc. Civil Case No. 72 of 1980 Kalloomal Samaldas, Morena v. Commissioner of Sales Tax, Madhya Pradesh in both cases as well.

(2.) THIS is a reference made under Section 44 (1) of the M. P. General Sales Tax Act, 1958 (hereinafter called the State Act), for referring the following questions of law arising out of the order of the Board of Revenue, Madhya Pradesh (hereinafter referred to as the Tribunal), passed on 25th January, 1973, in Appeals Nos. 324-PBR/71, 325-PBR/71 and 326-PBR/71, to this Court for decision at the instance of the assessee-applicant:

(3.) THE applicant is a grain dealer and also runs a dal mill. He has been assessed to sales tax for the Diwali year 1964-65 under the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act) and for the Diwali year 1966-67 under the State Act as well as the Central Act. Sale of "chunni" included in his turnover was assessed to tax. Along with the statement of the case of the references, annexures B-1, B-2 and B-3 are the copies of the assessment orders.