1980 (10) TMI 184

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....A, J.-This petition under articles 226 and 227 of the Constitution is directed against the order dated 31st August, 1978 (annexure A), passed by the Sales Tax Officer, Indore Circle No. 3, in case No. 20/73-74 which was confirmed by the order dated 21st July, 1979 (annexure C) passed by the Divisional Deputy Commissioner of Sales Tax, Ujjain Division, Ujjain, in revision No. 6/78-79. 2.. The fa....

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....ment in this petition. 3.. The learned counsel for the petitioners contended that the determination of the turnover of the petitioners by the Sales Tax Officer is without any rational basis and is purely arbitrary and therefore it deserves to be quashed. This contention of the learned counsel for the petitioners is well-founded. The Sales Tax Officer did not arrive at any conclusion in regard t....

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....groundnut when it is crushed. The Sales Tax Officer has not found nor there is any material on record that the oil and oil-cakes are produced in equal quantity. Only in that event the basis adopted by the Sales Tax Officer can be sustained. In the absence of any material on record regarding the proportion of the oil and oilcakes as the products of the groundnut the basis adopted by the Sales Tax O....