COMMISSIONER OF SALES TAX Vs. MAHAVIR DAL MILLS

JUDGEMENT

(1.) THE Board of Revenue, Madhya Pradesh, Gwalior, which is the Tribunal constituted under the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), has referred the following question to this Court for its opinion under Section 44 (1) of the Act:

(2.) THE assessee in the instant case manufactures and sells dal and was assessed to tax under the Act for the Diwali year 1974-75, by a best judgment assessment which was upheld in appeal by the Appellate Assistant Commissioner, who, however, reduced the amount of tax and penalty and granted relief of a total sum of Rs. 600 to the assessee.

(3.) AGGRIEVED by this order, the assessee preferred a second appeal before the Tribunal and its contention was that it was not a case for making best judgment assessment at all. This plea found favour with the Tribunal and it recorded the following finding: