1997 (1) TMI 515

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....ect-matter of this petition under article 226 of the Constitution of India. By the impugned demand notice purchase turnover tax on the turnover amounting to Rs. 52,73,385 at the rate of ½ per cent on the hill produce-cardamom-of the petitioner calculated at Rs. 26,367 is demanded only on provisional basis as stated in exhibit P2. 2.. Admitted and accepted facts, more so in the absence of a....

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.... record) to show that on the basis thereof the petitioner in his return dated April 29, 1991 (exhibit P1) specified the same. Accordingly there is no dispute that the auction centres paid the sales tax and accordingly no sales tax was demanded. This is supported by the order dated May 7, 1991 (exhibit P2) specifying turnover tax liability as "nil" as far as the petitioner is concerned, although it....

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....e said demand notice is bad in law and the respondent No. 1 would have to be understood to be in legal error in issuing the said demand notice. 5.. The materials on record, especially exhibits P1 and P2, make it clear that the sales tax have been paid by the petitioner through the auction centres. This is not a situation of second sales and therefore no liability of purchase turnover tax would be....

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....ment Pleader would show that the petitioner in the return has shown both these amounts as particulars of the total turnovers making a total of Rs. 52,73,385 (as rounded off) which is the basis of the demand notice in regard to which the situation is already clarified that turnover tax dues are shown to have been "nil" though calculated at Rs. 26,367 on the basis of the total taxable turnover being....