COMMISSIONER OF SALES TAX Vs. ARUNCHAND CHARANDAS CHABRA

JUDGEMENT

(1.) THE Board of Revenue, at the instance of the Commissioner of Sales Tax, has made this reference to this Court under Section 44 of the M. P. General Sales Tax Act, 1958 to answer the following question of law arising out of the order of the Tribunal passed on 22nd December, 1975:

(2.) THE statement of the case as given out by the Board in the said reference may be stated in brief thus: The respondent M/s. Arunchand Charandas Chabra, deals in firewood and charcoal at Indore. He was assessed to sales tax for the period from 1st April, 1959 to. 31st March, 1967 under Section 18 (6) of the said Act by the Assistant Sales Tax Officer, Indore, Circle-I by his order dated 30th June, 1967. The gross turnover was determined at Rs. 2,00,000 and the taxable turnover was determined at Rs. 1,60,000. Tax was assessed at Rs. 3,200 and penalty under Section 18 (6) of the said Act was. imposed at Rs. 2,800. The respondent's claim for exemption on account of tax paid on charcoal up to 14th August, 1962 was not allowed by the assessing officer.

(3.) BEING aggrieved, the respondent filed revision under Section 39 (1) of the said Act, which was decided by the Deputy Commissioner of Sales Tax, Indore by his order dated 5th October, 1970 who remanded the case to the assessing officer.