1988 (8) TMI 401

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....tnership firm carrying on business in grains, oil-seeds, pulses, etc., and is a dealer registered under the Madhya Pradesh General Sales Tax Act. The applicant-assessee has made this application under section 44(2) of the Madhya Pradesh General Sales Tax Act (hereinafter referred to as "the Act") praying that the learned Tribunal be required to make a reference of the questions numbering six, as s....

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....f Revenue? 4.. Whether, on the facts and in the circumstances of the case, the Board of Revenue was justified in law in considering the original bills of tax-paid purchases duly recorded in the books of account and lists of which were produced at the time of assessment, also produced before the Board of Revenue, as additional evidence not acceptable under section 39A of the Madhya-Pradesh Gener....

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.... the period 1978-79, the assessee's claim in respect of tax-paid goods to the extent of Rs. 7,50,000 was rejected by the assessing authority. In appeal, before the Appellate Assistant Commissioner, the bills relating to the tax-paid goods were not produced under section 39A of the Act. A second appeal filed by the assessee was dismissed by the Appellate Tribunal (Board of Revenue) by its order dat....

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...... The first four questions stated in the assessee's application pertain to the refusal to consider the assessee's claim in respect of the tax-paid goods worth Rs. 7,50,000 on account of non-production of bills. The fifth question relates to a controversy inasmuch as the assessee claims that he had raised the contention of exemption of tax on groundnut husk under a notification issued by the State....