1982 (3) TMI 224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er 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 District. In 1969-70 the assessee w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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, was done thoroughly. 4.. On referenc....