ELECTROFAB INDUSTRIES Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS petition under Articles 226 and 227 of the Constitution of India, is directed against the order dated 29th November, 1981, passed by the Deputy Commissioner of Sales Tax, Indore, in Revision No. DCR/313/81-82.

(2.) THE material facts giving rise to this petition briefly are as follows :

(3.) SHRI Choudhary, the learned counsel for the petitioner, contended that as a firm is a juristic person under the provisions of the Act, merely because the partners of the petitioner-firm and M/s. Teknomech Engineers were identical, that fact by itself would not be sufficient for holding that the petitioner was a branch of M/s. Teknomech Engineers. It was contended that an enquiry should have been held into the question was to whether there as interlacing or interlocking of the business of the two firms for coming to the conclusion that the petitioner-firm was a branch of M/s. Teknomech Engineers. The learned counsel for the petitioner placed reliance on the decisions reported in Jeshinghbhai Ujamshi v. Commissioner of Income-tax, Bombay [1955] 28 ITR 454 and Commissioner of Income-tax, A. P.-III v. G. Parthasarathy Naidu and Sons [1980] 121 ITR 97 (FB ).