KUKREJA UDYOG Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS is a petition under Article 226 of the constitution of India, whereby the petitioner seeks a writ of certiorari for quashing the order (Annexure C) dated 27-3-1982 of the Sales Tax Officer, gwalior, and order (Annexure D) dated 30th July 1982, of the Deputy commissioner, Sales-tax, Gwalior, to the extent that these orders do not allow the deduction of a sum of Rs. 74,505 representing the cost of packing materials under section 2 (r) (ii) of the Madhya Pradesh General Sales Tax act, 1958 (for short, hereinafter referred to as 'the Act') and they impose a penalty under section 43 (1) of the Act.

(2.) THE short facts leading to the present petition are these :

(3.) IN the light of the arguments advanced by the learned counsel for the parties, only the following two questions arise for decision in this petition: