1954 (10) TMI 34

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....he Assistant Collector upholding an assessment on the petitioner for the quarter ending 31st March, 1950. This is a peculiar case. The petitioner filed a return for the quarter ending 31st March, 1950, giving as his total turnover Rs. 1,40,161-13-6 and taxable turnover as Rs. 1,37,358-13-6 and depo- sited the tax on that basis. The assessing officer called upon him to produce his accounts under se....

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....e the assessing officer it is too late to contend at the appellate stage that tax is not payable. On this ground the revision has been thrown out. There is an error in the courts below as to the exact section under which the assessment has been made. The assessment under section 12(1) of the Act is completed when the assessing officer merely accepts the return filed without calling for further ....

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....branch for sale at a future date. The accounts produced have not been doubted and they show invoices made out to their own branch at Tirunelvely for the goods despatched. No doubt the invoices also show sales tax; but this entry by itself creates no claims. Despatches from one branch to another do not make out a sale. Unless there is evidence of the sales having been completed during this transact....