LAKSHMI NARAYAN RICE MILLS Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
LAWS(CAL)-1961-9-21
HIGH COURT OF CALCUTTA
Decided on September 28,1961

LAKSHMI NARAYAN RICE MILLS Appellant
VERSUS
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES Respondents

JUDGEMENT

- (1.) THE petitioner firm, Lakshmi Narayan Rice Mill, is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Act ).
(2.) FOR the year 1359 B. S. the gross turnover of the petitioner firm was assessed by the respondent Commercial Tax Officer at Rs. 1,77,983/14/6, made up as, hereinbelow, stated:- JUDGEMENT_9_TLCAL0_1961Html1.htm
(3.) FROM the gross turnover the Commercial Tax Officer subtracted a sum of Rs. 1,74,533/- as the sale price of rice and broken rice and arrived at the figure Rs. 3500/-, from which again ho made a deduction of 4. 5 p. c. under section 5 (2) (b), namely, Rs. 157 and arrived at the taxable turnover at Rs. 3343/ -. On the aforesaid figure the assessed sum of Rs. 156/11/3, as sales tax payable by the petitioner firm.;


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