1954 (1) TMI 21

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.... The assessee W. H. Brady & Co., Ltd., was assessed to sales tax on a turnover of Rs. 13,45,564-2-6 for the year 1948- 49. The rate applicable to this turnover was three pies in the rupee under Section 3(1). On a sum of Rs. 2,04,303-4-9 included in this sum there was a liability to pay an additional tax of three pies in the rupee under Section 3(2). The total tax paid was Rs. 24,747-14-10. In fixi....

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.... turnover of Rs. 3,46,064-8-9 under Section 7 of the Act for machinery delivered outside the State, were upheld by the Tribu- nal. The correctness of these claims is not disputed at this stage; that is, that had the applications been properly dealt with by the Deputy Com- mercial Tax Officer in the first instance, these deductions should have been made in the turnover is not disputed before us now....

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.... into an appeal under Section 12-A that was preferred. The appeal to the Commercial Tax Officer, and the further petition which culminated in an appeal to the Appellate Tribunal were really against orders of assessment as such, because the assessment was finalised by the Deputy Commercial Tax Officer, in the course of which he negatived certain claims put forward by the assessee. The objection to ....