1968 (8) TMI 185

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....elivered by VEERASWAMI, J.-The assessee, who is the petitioner in each of these cases, included in the taxable turnover for the assessment years, 1962-63 and 1963-64 two sums, Rs. 1,07,907.91 and Rs. 1,07,222.67. They were assessed as relating to local sales of spare parts and charged to tax at seven per cent. Within the period of limitation prescribed therefor, the petitioner applied to the asses....

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....gle transaction in each of the petitions are relied on for the assessee to show that the transactions covered by the two items of turnover are of an inter-State character within the purview of section 3(b) of the Central Sales Tax Act, 1956. The petitioner receives orders from local customers for supply of spare parts and in its turn, places orders with out-of-State dealers to despatch the goods d....

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....ledgers, stock transfer-book, sales forms, purchase forms, sales invoices and purchase invoices were produced in support of the return. It is asserted for the assessee before us that all the documents relevant to the transactions in question were before the assessing authority and constituted the record relating to the assessments. As we find that the counter-affidavit has been sworn to by an offi....