UJJAWAL FEEDS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioner is engaged in the business of manufacture of poultry feeds. By this petition, he challenges the order passed by the respondents 1 and 2 under the M.P. General Sales Tax Act, 1958, in assessment and revision respectively for the period April 1, 1981 to March 31, 1982. The premises of the petitioner were raided by the Sales Tax Flying Squad and certain accounts were seized which were not reflected in the regular books of account. For the period April 1, 1981 to March 31, 1982, the petitioner had submitted returns of his gross and taxable turnover containing the gross turnover of Rs. 24,49,006. From the said turnover, deduction was claimed in respect of tax -paid goods under Section 2(r)(ii) at Rs. 19,94,357 and the taxable turnover was shown at Rs. 4,54,650. This deduction claimed was in respect of raw material which was said to be tax -paid, purchased by him for manufacture of the feeds and sold them in the market.

(2.) THE taxing authorities, taking into consideration the suppression, determined the gross turnover at Rs. 26,40,000 and taxable turnover at Rs. 10,44,800 and the claim for deduction was also reduced by 5 lacs from Rs. 19,94,357 to Rs. 15,95,000 on the ground that certain discrepancies of sales were noted in the account books of the assessee. A penalty of Rs. 10,000 was also imposed under Section 43(1) of the Act for furnishing incorrect return;

(3.) THE primary ground which was raised by learned counsel for the petitioner was that there is no specific finding in the order regarding any concealment or furnishing of inaccurate particulars in the return.