ENCHANTE JEWELLERY LTD Vs. STATE

JUDGEMENT

(1.) M /s Enchante Jewellery Limited has filed this writ petition seeking quashing of Commissioner Sales Tax, Jammu and Kashmir Government, Jammus Order No. 1 -Appeal/01 -02/1087 -88 of September 20, 2001 whereby petitioners appeal against Deputy Sales Tax Commissioner (Adm.) Jammus order of March 23, 2001 passed under Section 15 -A(4) and (9) of the Jammu and Kashmir General Sales Tax Act, 1962 (hereinafter to be referred as Act), had been dismissed.

(2.) FACTS giving rise to the filing of this writ petition may be stated thus: -

(3.) VALUE of these goods was assessed at Rs. 87,65,162/ - by Deputy Sales Tax Commissioner (Adm.) Jammu. A show cause notice was, accordingly, served on Mr. Ravinder Thusu, petitioners representative, to appear on March 22, 2001 to show cause as to why penalty under Section 15 -A(4) be not imposed because the goods were being carried by an unregistered dealer and without requisite documents.