1992 (4) TMI 236

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....tion, the respondent has not included sales of cattle feed, though the respondent has shown that turnover in the total turnover. At this stage, it must be noted that for the earlier assessment years, namely, 1979-80 to 1981-82, sales of cattle feed were exempted by the assessing officers and, therefore, when the assessee/respondent submitted the return, it did not include in the taxable turnover the sales of cattle feed. Subsequently on June 2, 1983, the Revenue revised the earlier assessments and brought under the net of taxation the sales of cattle feed. The respondent could not file a revised return including the sales turnover of cattle feed for the year in question as the time for doing so was over. However, the assessing authority tho....

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..... 273/84 and therefore the appellants would have bona fide believed that sale of cattle feed to the member-societies of the appellants was exempted from payment of sales tax and therefore the appellants would have shown the turnover as not taxable in the returns submitted by them. But because of the notification issued by the Government assessment was revised and the sale of cattle feed to the member-societies become taxable but the earlier years assessment were revised only on June 2, 1983, but before that the appellants submitted the returns for the year 1982-83 claiming exemption to the sale of cattle feed to the member-societies and so there was no intention on the part of the appellants for wrongly claiming exemption for the sale of ca....