Chennai Court April 1955 Judgments

Gandhi Sons Ltd. Vs. State of Madras, Represented by the Commercial Ta ...

Court: Chennai

Reported in: AIR1955Mad722

Rajagopala Ayyangar, J.1. This is a revision petition filed by the assessees against the order of the Sales-tax Appellate Tribunal.2. The assessees are dealers, among others in pepper having their head office at Bombay and a branch at Kozhikkode. In respect of their turnover for the assessment year 1950-51 they submitted returns in form A-3 disclosing sales to the extent of Rs. 3,94,788-11-0 to the Deputy Commercial Tax Officer, Calicut who was the assessing officer. Out of this figure they claimed exemption in respect of a turnover of Rs. 4054-1-9. They also produced their ledger, day book, journals etc., to the assessing officer who checked up their accounts and substantially accepted their returns and assessed them on a net turnover of Rs. 3,93,486-13-6 by his order dated 15-12-1951.Subsequently the Commercial Tax Officer Malabar North, called for and examined the record of the assessment order passed by the Deputy Commercial tax Officer under Section 12(1)(i), Madras General Sales-...