1967 (2) TMI 82

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....different varieties, some of which are entitled to exemption from sales tax, made a return In respect of his turnover for the financial year 1958-59 showing gross turnover of Rs. 1,25,456, out of which a turnover of Rs. 32,695 alone was shown as liable to tax. The Commercial Tax Officer, after looking into the accounts and examining the return, accepted the net turnover liable to tax to be Rs. 32,....

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.... of law that it was not open to the assessee to raise this point for exemption on an item on which no claim had been made by him before the assessing authority.   3.. The petitioner then appealed to the Sales Tax Appellate Tribunal. The said Tribunal, after giving a long extract from the order of the Deputy Commissioner, disposed of the matter very briefly as follows: "The only prayer o....

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....fth Schedule stood at the relevant period, textiles of all varieties were exempt from sales tax. 6.. When the facts are not disputed and the law is so clear, we fail to understand how the assessing authorities could at all impose tax. We are clearly of the opinion that the duty of the assessing officers is not merely to impose tax that is lawfully exigible but also to give to the assessees the ....