1984 (3) TMI 362

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....turnover of charcoal worth Rs. 67,000 for the period 1st April, 1959 to 14th August, 1962 as not liable to tax in spite of the fact that deduction was not allowable on these sales either under section 2(r)(ii) or under section 2(r)(iv) as they stood during the relevant period?" 2.. The statement of the case as given out by the Board in the said reference may be stated in brief thus: The respondent M/s. Arunchand Charandas Chabra, deals in firewood and charcoal at Indore. He was assessed to sales tax for the period from 1st April, 1959 to 31st March, 1967 under section 18(6) of the said Act by the Assistant Sales Tax Officer, Indore, Circle-I, by his order dated 30th June, 1967. The gross turnover was determined at Rs. 2,00,000 and the ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Sales Tax, Indore the respondent filed second appeal before the Tribunal. The appeal was decided by the Tribunal on 22nd December, 1975 and the respondent's contention was accepted and tax levied at Rs. 67,000 on account of sales of charcoal was set aside. It is in these circumstances, this reference has been made to this Court. 7.. Despite service of notice of the fixed date, none appeared on behalf of the respondent at the hearing of this petition. We have, therefore, heard the learned counsel for the applicant, Shri Surjeet Singh, Government Advocate. The learned counsel for the applicant submitted that after the decision of the Supreme Court in the decision in Commissioner of Sales Tax, Madhya Pradesh v. Jaswant Singh Charan Si....