1990 (7) TMI 328

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inafter referred to as "the Act"), by a registered dealer. 2.. Dealer is an individual. He carries on the business of sale of atta (flour) in the trade name of M/s. Sankar Flour Mill after purchasing wheat from Food Corporation and converting the same to atta. In the year 1978-79, he was issued a notice by the Sales Tax Officer under rule 90-A(3)(a) to pay tax as fixed by him in lump sum having....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....granted by the Assistant Commissioner to the dealer before be accorded sanction for withdrawal of compounding order and for regular assessment? (b) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the retrospective withdrawal of the compounding order by the revenue authorities?" 3.. There is no dispute that the gross turnover of the dealer d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ected to pay a fixed sum in lieu of tax assessable on his taxable turnover. (i) If he is satisfied on the basis of the materials in his possession that- (a) the gross turnover of the dealer during the preceding year, on the basis of which he has been directed to pay a fixed sum exceeds one lakh rupees; (b) the gross turnover of the dealer during the year in which he has been directed to p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is not a question answer to which would affect the order.   5.. Question (a) has no merit. The dealer gets opportunity to explain his turnover in the regular assessment proceeding. Rule 90-A(4) does not require the Assistant Commissioner to give opportunity to the dealer to be heard before approving the proposal of the Sales Tax Officer to assess the dealer under section 12. The Assistant....