TaxTMI 
TaxTMI 
1977 (1) TMI 55
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....ales Tax Act, 1956 read with s. 45 of the Local Act have been moved by the commissioner, Sales Tax, Delhi for drawing up the statement of case and for referring to the Hon'ble High Court of Delhi, question of law arising out of the order of Shri O.P. Singla, Additional District Judge dated 2nd April, 1976 by which he disposed of two revision petitions No. 27 and 28 of 1975. 2. The respondent M/s....
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....sed, Shri V.S. Chhabra, chartered Accountant appeared on behalf of the dealer but as the file of the case was not then available with the Sales tax Officer, the case could not be taken up and Shri Chhabra was told that communication would be sent to the party about the next date. According to the dealer this matter was verbal and Sales Tax Officer apparently forgot about it and passed exparte asse....
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....d Additional District Judge observed: "It is for the Sales Tax Officer to be satisfied that in fact the certificate of the buying dealer contains the requisite statement and if he satisfies from other facts on record, it is not necessary that the selling dealer should produce declaration in the form required before being entitled to the direction in respect of sales to a registered dealer. The....
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....her an opportunity was afforded to the party is, to my mind, a question of fact and not question of law. About the two bills regarding the sales to registered dealers the learned Addl. District Judge has not finally concluded the matter but he left the matter for the assessing authority to make further enquiry regarding the same and if on such further enquiry the assessing authority comes to the c....