KUMAR ROLLING MILLS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) BY this petition under article 226 of the Constitution the petitioner challenges the levy of purchase tax and prays for quashing of revisional orders dated August 10, 1988, for the assessment years 1981-92, 1982-83 and May 28, 1989 for 1984-85 passed by the Additional Commissioner, Sales Tax, Indore (filed as annexure P. 4 and P. 5 along with the petition), and prays for quashing of penalty imposed under section 17 (3) of the M. P. General Sales Tax Act, 1958 (for short "the Act" ).

(2.) BY order dated February 28, 1991, a show cause notice was directed to be issued against the respondents calling upon them to show cause as to why the petition be not admitted. The respondents have accordingly entered appearance and filed their reply. With the consent of the parties it was taken up for final hearing. Accordingly they were heard.

(3.) IT is the petitioner's pleaded case that the firm purchases iron scraps from registered dealer of Madhya Pradesh and also imports goods from outside the State. Respondent No. 2 by his orders dated October 30, 1985, December 31, 1985 and March 17, 1988, filed as annexures P. 1, P. 2 and P. 3, levied purchase tax at the rate of 1. 5 per cent on iron and steel and at the rate of 10 per cent on building material and also imposed penalty under section 17 (3) of the State Act for the assessment years 1981-82, 1982-83, 1984-85. Petitioner challenged these orders in revision. The Additional Commissioner, Sales Tax, by his orders dated August 10, 1988 and September 28, 1989 filed as annexures P. 4 and P. 5, upheld the levy of purchase tax and imposition of penalty.