2005 (8) TMI 643

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....le 226/227 of the Constitution of India, the petitioner seeks to challenge the revisionary order, dated April 22, 1999 passed in revision No. 7/99/Prantiya (annexure C) by Deputy Commissioner, Commercial Tax, Ratlam, which in turn arises out of an assessment order dated August 31, 1998 (annexure B), passed by the Assistant Commercial Tax Officer, Ratlam. Petitioner, a dealer, is engaged in busi....

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.... to the petitioner (dealer) because firstly, the petitioner did not file proper declaration forms required for claiming concessional rate of tax and secondly, the purchaser does not hold requisite certificate as contemplated under section 16 ibid. By order dated March 31, 1998 (annexure B) the contention of AO prevailed and accordingly, the impugned transaction which was initially taxed at the rat....

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....cision rendered in the case of K. G. Industries v. Sales Tax Officer [1999] 113 STC 49 (MP); [1999] 32 VKN 69, contended that once the petitioner, i.e., dealer submits/furnishes the requisite declaration in assessment proceedings needed for claiming concessional rate of tax mentioning therein the information, then, in such event, they become entitled to claim the benefit of concessional rate of ta....

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....stand taken by the petitioner. It is the duty of revisionary authority to take note of facts involved in the case, then the concerned legal provisions such as sections/rules and then take note of the submission of the petitioner and then decide the case after taking into consideration the case law governing the controversy laid down by the apex court and High Court. Needless to observe, reasons fo....