KRISHNA MILLS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this writ application, the question which arises for consideration is that whether the notice issued by the assessing authority on 26-9-1972 u/s 16 (1) (i) of the Rajasthan ST Act r/w s. 9 of the CST Act asking the petitioner to show cause as to why the penalty may not be imposed under the aforesaid provisions for wrongly showing the sales worth Rs. 10,00. 000 as sales outside the State instead of inter-State sales, is illegal, arbitrary and without jurisdiction.

(2.) THE petitioner took the plea that under the CST Act r/w Rajasthan ST Act as stood on 1-10-1957, the notice as served is illegal and ultra vires.

(3.) IT appears that the Hon'ble Judges of Mysore High Court differed with a decision of Madras High Court reported in (1967) 20 STC 146 and came to a finding, which of course supports Mr. Sharma's contention.