SALES TAX COMMISSIONER Vs. JAIN ELECTRIC STORES.

JUDGEMENT

(1.) THIS is a sales tax reference under section 44(1) of the M.P. General Sales Tax Act, 1958 at the instance of Revenue and following question of law has been referred by the Board of revenue for answer by this Court :

(2.) BRIEF facts giving rise to the case are that the assessee deals in the electrical goods specially coolers and pump, etc. The assessing officer, during the assessment period November 2, 1986 to October 22, 1987 found the total turnover to the extent of Rs. 2,58,808 and on that basis, determined the tax to the tune of Rs. 25,816.43. He also levied penalty upon the assessee for belated filing of return and short payment of tax to the tune of Rs. 611. Aggrieved by this order, the assessee preferred an appeal before the Deputy appellate Commissioner who dismissed the same. Thereafter the assessee approached the Board of Revenue by filing second appeal. The Board of Revenue accepted the appeal of the assessee and set aside the order passed by the assessing officer. Hence, the Revenue has approached the Tribunal for making reference of the aforesaid question of law and hence the Tribunal has referred the said question of law for answer by this Court.

(3.) ENTRY 5 in Part II of the Second Schedule reads as under :