COMMISSIONER OF SALES TAX Vs. AGRAWAL TRADERS

JUDGEMENT

(1.) IN this reference under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), the Board of Revenue has submitted the statement of the case and sought opinion of this Court on the following question :

(2.) THE facts relevant for the disposal of this case may be culled from the statement of the case itself. The assessee is a dealer in paints, hardware, etc. He had maintained only a register and bills for purchases and sales. He had filed the returns, though some days late. Since he had not maintained regular accounts, a best judgment assessment was made and the turnover was assessed at Rs. 1,10,000 under Section 18 (4) (d) of the Act. A deduction of Rs. 41,000 was allowed under Section 2 (r) (ii) of the Act and taxable turnover was estimated at Rs. 69,000. A copy of the assessment order dated December 2, 1980, has been marked as annexure B to the statement of the case.

(3.) AN appeal was filed against the assessment order before the Appellate Deputy Commissioner of Sales Tax, Bilaspur. It was stated that he had supplied a lot of material to the Government Departments after October 1, 1978 and, accordingly, he was entitled for set-off under Section 8 (1) of the Act. The Appellate Deputy Commissioner rejected his contention saying that the necessary certificates from the Government Departments were not appended in the case. A copy of the appellate order of the Deputy Commissioner dated June 18, 1982, has been marked as annexure C to the statement of the case.