1981 (2) TMI 211

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....d as a dealer under the Bombay Sales Tax Act, 1959, and also held a licence under section 23 of the said Act. In their assessment for the period 1st April, 1966, to 31st March, 1967, the assessees claimed to deduct from their total turnover for the purposes of arriving at their taxable turnover for levy of general sales tax the turnover of two sales which they said they had made to one Messrs. H. ....

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.... cancelled by the Sales Tax Officer on 30th September, 1966, with effect from 10th November, 1965, on which date, according to the authorities, the said Messrs. H. Amrutlal and Company had discontinued their business. In the assessment order, after referring to various facts which according to him showed that there were no genuine sales by the assessees to Messrs. H. Amrutlal and Company but th....

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....e sales which they claimed they had made to Messrs. H. Amrutlal and Company were in fact made to Messrs. H. Amrutlal and Company, the Tribunal held that since the registration certificates and licence of the said Messrs. H. Amrutlal and Company were cancelled with retrospective effect from a date prior to the dates of the two sales the applicants were not entitled to claim any deduction. At least ....

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....e sales of the applicants to Messrs. H. Amrutlal and Company even though the cancellation orders were passed on 30th September, 1966, only?" With the consent of both the learned counsel we have, therefore, reframed the said question as follows: "Whether the Tribunal was justified in disallowing the claim for deduction under section 9(1)(iii) of the Bombay Sales Tax Act, 1959, in respect of the ....