1994 (7) TMI 320

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....is firm is registered as dealer under the Madhya Pradesh General Sales Tax Act, 1958 and Central Sales Tax Act, 1956. In course of its business, this firm affected sales in Madhya Pradesh as also outside the State as a result of which it is liable to pay inter-State sales tax under the Central Sales Tax Act. The petitioner was assessed for this purpose from October 19, 1971 to November 5, 1972. Quarterly returns were filed and the tax was deposited. On April 26, 1976, the petitioner furnished revised return and deposited entire tax on the basis of revised return. The revised return was filed before completion of the assessment proceedings and before initiation of penalty proceedings. The assessment order was passed on April 30, 1976, by the....

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....the Act to Rs. 43,000 in place of Rs. 3,000 (annexure D). Aggrieved by the said order (annexure D) the petitioner preferred an appeal before the Board of Revenue. The said appeal was registered as 275-PBR/77. This appeal was allowed (annexure E) and the penalty of Rs. 43,000 imposed under section 17(3) was set aside. The respondent No. 2 (Commissioner of Sales Tax) thereupon filed the application before the Board of Revenue under section 44 of the M.P. General Sales Tax Act requiring the Tribunal to refer the question of law to this Court (annexure F). The Board of Revenue, instead of making reference, as prayed, issued a notice dated August 22, 1984 to the petitioner calling upon it to show cause why the appellate order dated November 26, ....