SHEIKH GAUHAR SHEIKH NAZIR OF BALAGHAT Vs. STATE

JUDGEMENT

(1.) THE appellant is a dealer in imported goods and also in goods other than imported. For the periods notes below, he was assessed on the date noted against each to payment of tax similarly noted :- S. Period of Date of Tax assessed. No. assessment assessment. 1. 1 - 6 - 1947 to 12 - 11 - 1947 20 - 7 - 1948 Rs. 118-10-0

(2.) 13 - 11 - 1947 to 31 - 10 - 1948 26 - 4 - 1950 " 316-2-6

(3.) THE position then briefly is that the learned Commissioner's order is upheld in so far as the claim for refund of the assessment made for the first two periods is concerned; but in regard to the third period, the case is remanded to him for examining on merits the claim made by the appellant. Ordered accordingly.