1995 (1) TMI 344

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....d this application under section 44(2) of the M.P. General Sales Tax Act, 1958, since the Appellate Tribunal (Board of Revenue) declined to make a reference under section 44(1) of the Act. 2.. The dispute is in relation to goods sold in 1975 by the petitioner to M/s. Premier Cables, a registered dealer. It is said that the purchaser gave form C to the petitioner but the petitioner lost it. The ....

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....petitioner, the defect was that though he produced the duplicate before the assessing authority, the duplicate did not contain the declaration. Learned Government Advocate states that the record did not show that any duplicate was produced before the assessing authority. The assessee, however, produced before the appellate authority the duplicate with a declaration. The appellate authority decline....

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....ing authority. The appellate authority proceeded on the basis that it had no jurisdiction to receive the document and grant relief on that basis. This would certainly give rise to a question of law, namely, whether the appellate authority committed an error of law in not considering whether the petitioner had sufficient cause for not producing the proper document before the assessing officer and w....