USHA SALES PVT LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) These three taxation cases relate to the reassessment orders for the periods 1960-61, 1961-62 and 1962-63. In pursuance of this Court's orders in ^he aforesaid taxation cases, the Commercial Tax Tribunal, Bihar, Patna, has submitted a consolidated statement of case and has referred the following questions for the opinion of this Court under Section 33(3) of the Bihar Sales Tax Act, 1959 :

(2.) As these questions are common in all the three taxation cases, they are answered by this common judgment.

(3.) The assessee, M/s. Usha Sales (Pvt.) Ltd., was assessed to pay tax under the Bihar Sales Tax Act, 1959 (hereinafter called as the Act), for the periods 1960-61 to 1964-65 vide different assessment orders. We are not concerned with the assessment orders relating to 1963-64 and 1964-65. The assessee (dealer) preferred an appeal before the Deputy Commissioner of Commercial Taxes (Appeals), Tirhut Division, for the assessment period 1963-64 only (with which we are not concerned, as stated above). The Deputy Commissioner of Commercial Taxes (Appeals) remanded the case for re-examination and assessment in the light of the observations made by him in his order dated 25th July, 1967. Thereafter the assessee (dealer) was assessed by a revised assessment order dated 9th February, 1968.