COMMISSIONER OF SALES TAX Vs. HIMMATLAL AND CO

JUDGEMENT

(1.) THE Tribunal (Board of Revenue, M. P.) has referred the following question for our opinion under Section 44 (1) of the M. P. General Sales Tax Act, 1958 :

(2.) THE facts in brief are as under :

(3.) THE assessee appealed against the order before the Appellate Assistant Commissioner. The appellate authority confirmed the enhancement of the gross turnover. Plowever, penalty under Section 17 (3) was reduced by Rs. 500.