MAHALAXMI COTTON GINNING AND PRESSING FACTORY ASIND Vs. ASSTT COMMISSIONER EXCISE AND TAXATION BHILWARA

JUDGEMENT

(1.) THIS application in revision tinder sec. 14 of Rajasthan Sales Tax Act (hereinafter referred to as the Act) has been preferred by Registered dealer M/s Mahalaxmi Cotton Factory, and directed against an appellate order of the appellate Authority i. e. the Deputy Commissioner Sales & Taxation, Udaipur. We have heard the learned counsel for the parties and gone through the record carefully.

(2.) THE circumstances leading upto the revision are briefly these. THE petitioner is an owner of the cotton pressing factory by its clients. THE cotton duly pressed and baled is delivered back to its customers, in which process iron hoops and hessian cloth is used. This material i. e. the hessian cloth and iron hoops is supplied by the petitioner himself. For the year under assessment i. e. 1957-58, the assessing Authority (Assistant Commissioner Excise & Taxation, Bhilwara), found that the petitioner had pressed and baled about 60 bales charging from its customers Rs. 11/- per bale. THE learned assessing Authority also found Rs. 11/-charged by the petitioner could be split into two parts i. e. (a) Rs. 6/- charges for the pressing and bailing and (b) Rs. 5/- as the price charged for the hessian cloth and the iron hoops per bale. He accordingly assessed the petitioner's taxable turnover at Rs. 3005/- by his order dated 1. 6. 60 and by the same order he directed that the tax due on this turnover be recovered from the petitioners. From this order, the petitioner filed an appeal before the Appellate Authority (Dy. Commissioner Sales & Taxation, Udaipur ). Upon the presentation of this appeal the learned Dy Commissioner, passed the order which is sought to be revised by this application and communicated it to the petitioner. THE order may be reproduced here in its entirety; "in order to enable me to entertain your appeal, you are requested to please deposit a sum of Rs. 937. 66 in payment of the demand and produce the receipt of certificate in proof within a fortnight positively failing which your appeal will be summarily rejected. No further correspondence in this connection will be considered. "