1982 (3) TMI 243

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....nafter referred to as the "Act") , this Court directed the Sales Tax Tribunal to state a case and refer the following common question for opinion of the court: "Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, was legally right to uphold the penalty when the quarterly return showing taxable turnover as 'nil' had been filed within the due date?" 2.. ....

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....nd for each quarter there was a penalty of Rs. 150. First appeals failed to bring any benefit to the assessee. The assessee's second appeals were also dismissed. 3.. Though in the assessee's own case for an earlier period this Court in Jagabandhu Roul v. State of Orissa [1970] 26 STC 234 had held that sale of gundi being tobacco was not exigible to sales tax, with effect from 5th February, 1968....