1946 (5) TMI 10

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the Sales Tax authorities. Admittedly, the petitioner is a petty dealer and the fact that he sells controlled goods in small lots is not challenged. It is not altogether beyond the range of possibility that the petitioner was honestly led to believe by orders of the Price Control Department that he need not issue cash memos for petty sales. He submitted a return showing a gross turnover of Rs. 4....