COMMISSIONER OF SALES TAX Vs. INDORE UMBRELLA FACTORY

JUDGEMENT

(1.) THIS reference has been made by the learned Tribunal under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as "the Act") at the instance of the Commissioner of Sales Tax, referring the following question of law for our decision :

(2.) THE material facts giving rise to this reference, briefly stated, are as under :

(3.) BEFORE the Tribunal the contention on behalf of the department was that the assessee's case was covered under Section 38 (3) (e) of the Act and accordingly 25 per cent of the balance demand should have been deposited while preferring first appeal under Section 38 (1) of the Act. Thus, the department by implication, conceded that the order of the first appellate authority raising demand of 50 per cent under Section 38 (3) (d) of the Act was liable to be struck down. The learned Tribunal allowed the appeal of the assessee and directed the case to be sent back to the first appellate authority to hear the assessee and to decide the first appeal on merits.