SHAW LEINER LIMITED Vs. SALES TAX OFFICER

JUDGEMENT

(1.) BY this petition under Article 226 of Constitution, the petitioners seek quashing of the order of assessment dated 27th February, 1978, passed by the Sales Tax Officer, Circle I, Jabalpur, for the period from 1st January, 1969, to 31st December, 1969, under Section 19 (1) of the M. P. General Sales Tax Act, 1958. The petitioners also challenge the order dated 7th December, 1979, passed by the Deputy Commissioner in revision upholding the order of assessment and the demand notice issued for recosectionery of Rs. 9,282 as sales tax.

(2.) THE order of assessment which was passed on 2nd May, 1974, treated bone sinews, crushed bones, bone grists and bone-meal as powdered bones falling within entry No. 9 in Part I of Schedule II to the Act. The sales of these commodies were taxed at 2 per cent. In the reassessment proceedings, it was held that bone sinews do not fall within the description of powdered bones under entry No. 9 in Part I of Schedule II and that sales of bone sinews have to be taxed under the residuary entry at the rate of 7 per cent.

(3.) ENTRY No. 9 in Part I of Schedule II reads as follows : Bones of animals including powdered bones, horns and hoofs.