1979 (10) TMI 197

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....ndum in respect of which there was a contravention of section 27(1) or is it in relation to all the bills or cash memoranda in respect of which there was such a contravention during one accounting period?" 2.. The facts giving rise to this reference as set out in the statement of the case are these: The assessee, a dealer in cutlery, hosiery and fancy goods, was assessed to sales tax for the period 1st April, 1969, to 31st March, 1970. In the course of that assessment, a penalty of Rs. 300 was levied under section 27(2) of the Act for the non-issue of bills. The order passed by the Sales Tax Officer was maintained in first appeal. In second appeal by the assessee the Board of Revenue held that there were only three instances of non-issue....

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.... aforesaid particulars and shall preserve it for a period of not less than five years from such date or till the completion of assessment, whichever is earlier: Provided that the Commissioner may, subject to such conditions and restrictions as he may deem fit to impose, exempt any dealer or class of dealers in respect of sale of any goods or class of goods from issuing a bill or a cash memorandum to the purchaser or from showing some of the particulars or from maintaining a counterfoil or duplicate of each bill or cash memorandum issued by him. (2) If any person to whom sub-section (1) applies, contravenes the provisions of the said sub-section, the Commissioner may, after giving such person a reasonable opportunity of being heard, di....