1982 (3) TMI 224

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....Sales Tax Act, 1947 (hereinafter referred to as the "Act"), required the Member, Sales Tax Tribunal, to state a case and refer the following question for opinion of the court: "Whether, on the facts and in the circumstances of the case, there is sufficient material for holding that the assessee is liable for the tax demand raised against him?" 2.. The assessee is a rice miller in Kalahandi D....

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....nover of purchase of paddy without payment of tax. 3.. In the course of the assessment proceedings the assessee relied upon a verification of the stock by an officer of the Food Corporation of India and contended that the other two measurements were not appropriate and there was really no physical verification, while the verification made by the principal, i.e., the Food Corporation of India, w....

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....all of 61 quintals of paddy, it must be assumed that the paddy had been purchased but for some reason or other was not available to be converted into rice and there was ultimately no supply or sale of rice to the corporation. In this position, it must be assumed that on 61 quintals no purchase tax has really been paid. Mr. Agarwalla accepts this position. We would accordingly hold that in the fact....