1971 (6) TMI 53

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....J.-Respondents who are registered dealers under the Bombay Sales Tax Act, 1953, had claimed deductions under section 9(1) and the proviso to section 8(b) of the Bombay Sales Tax Act, 1953, in their return for the year 1955-56. On the 14th of October, 1961, the Sales Tax Officer called upon them to produce the declarations in the prescribed form or their duplicates in support of the claim. Being un....

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....ules, 1954, the relevant form for this purpose being Form J. It is undisputed that every bit of the information which Form J requires was furnished by the respondents to the Sales Tax Officer. The grievance of the department is that though all the information, which the dealer should have supplied, was in fact supplied, the information was written out in an exercise-book and, therefore, could not ....