MANNALAL HASTIMAL Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) BY filing this petition under article 226/227 of the Constitution, petitioner is challenging the revisional order dated May 26, 1986, passed by the Additional Commissioner of Sales Tax, Indore (annexure P7 ).

(2.) BRIEF facts material for deciding the said petition are mentioned hereinbelow : Petitioner is a partnership-firm, carrying on business of purchase and sale of grain, oil-seeds, kirana and is also acting as commission agent. Petitioner is a duly registered dealer under the provisions of the M. P. General Sales Tax Act, 1958 (for short "the Act" ).

(3.) PETITIONER claimed benefit of deduction under section 2 (r) (iv) of the Act, in respect of the sales made against declaration submitted by him in form No. XII. The said sales were made to one M/s. N. A. Trading Company. Submission of declaration forms in form No. XII contemplates, with regard to tax-paid goods made by one registered dealer to another registered dealer. Petitioner also claimed deduction with regard to sales amounting to Rs. 4,74,728 effected by it to its commission agent, i. e. , M/s. N. A. Trading Company.