1973 (7) TMI 67

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.... Central Sales Tax Act, 1956. It relates to the assessment year 1958-59. The petitioner, who is a dealer submitted a return under the Central Sales Tax Act admitting a turnover of Rs. 23,44,572.44. In support of the return, the petitioner filed certain C forms in respect of a turnover of Rs. 18,41,932.21. The Commercial Tax Officer, Bellary, accepted the return as also the C forms and made an orde....

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....at the sales were inter-State sales. The question whether the sales were inter-State sales or outside sales was not examined. The petitioner's further appeal to the Tribunal was also unsuccessful. The Tribunal proceeded to dispose of the petitioner's appeal from (sic) contending that the sales were not exigible to tax as being outside sales since he has submitted his return as inter-State sales. I....