1980 (1) TMI 210

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.... batteries etc. It disclosed its inter-state sale at ₹ 10,272.71. Out of this ₹ 3043.30 was claimed as sale to government department against 'D' form therefore taxable at 3%. Before assessing authority 'D' forms could not be filed in respect of ₹ 569 therefore it was taxed at 10%. In appeal admitted tax was deposited at 3% on entire turnover of ₹ 3043.30 tha....

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....e that appears to have been effected by this proviso is that amount of tax on turnover of sale or purchase has to be calculated in accordance with Act. In other respect the earlier position continues. The satisfactory proof of payment that has to be furnished is in respect of as admitted by appellant in the return. The assessee had admitted tax in the return at rate of 3%. It was not contrary to A....