1989 (1) TMI 326

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.... to liability of the assessee under the Central Sales Tax Act for the assessment year 1977-78, the assessee has preferred the present revision. During the said assessment year the assessee carried on foodgrains business. The first submission made by the learned counsel for the assessee is that in regard to sales of Rs. 1,11,033.80 although forms C were not available yet he is liable to pay sale....

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.... assessee to make such an application and claim adjustment of the amount which is due to him under the law. Therefore, this submission made by the learned counsel for the assessee so far as the present revision is concerned lacks substance. The second submission made by the learned counsel for the assessee is that no proper opportunity was given by the Tribunal in regard to submission of forms ....

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....ded that in view of a decision of this Court in the case of Capital Packers v. Commissioner of Sales Tax [1989] 75 STC 42; (1988) ATJ 990 the assessee is liable to pay interest only from the date of assessment and not from the date of submission of returns as contended by the department. Since this question regarding giving benefits in this regard has not been gone into by the Tribunal in the impu....