K G INDUSTRIES Vs. SALES TAX OFFICER

JUDGEMENT

(1.) IN this petition, petitioner calls in question the order (annexure P1) dated December 27, 1986, passed by the Additional Sales Tax Officer, Indore; first revisional order, passed by the Additional Deputy Commissioner of Sales Tax, Indore, dated September 8, 1987 (annexure P4); suo motu revisional order dated January 11, 1989 (annexure P6) and further review of the said order dated January 9, 1990 (annexure P8), passed by the Additional Commissioner of Sales Tax, Indore.

(2.) FACTS lie in narrow compass : petitioner is engaged in purchase and sale of iron and steel goods. It is duly registered under the provisions of the M. P. General Sales Tax Act, 1958 (for brevity, hereinafter shall be referred to as "the Act") as also under the Central Sales Tax Act, 1956. Petitioner had been observing "diwali to Diwali" as accounting year.

(3.) THERE is no dispute to the fact that these forms were actually received by respondent No. 1 with regard to declarations, so that necessary benefits in computing the taxable turnover could be worked out. In the forms submitted by petitioner, with regard to sale mentioned above, the total amount for which the sales were effected, have been mentioned therein.