COMMISSIONER SALES TAX UTTAR PRADESH Vs. INDO OVERSEAS AGENCIES KANPUR

JUDGEMENT

(1.) - The assessee makes supplies to the Metal and Steel Factory, Isapur. It is a factory belonging to the Government In the assessment proceedings for the assessment year 1958-59, the assessee claimed the benefit of section 8(1)(a) of the Central Sales Tax Act and filed a Form 'D' received from the Government in evidence of a sale to the Government in the amount of Rs. 5,287.85 P. The Soles Tax Officer rejected the Form 'D' on the ground that it did not specify the amount for which the sale had been effected. Accordingly instead of giving the assessee the benefit of the concessional rate under section 8(1)(a), he assessed the turnover to tax at the rate of 7 per cent. An appeal by the assessee in the matter was dismissed by the Assistant Commissioner (Judicial) Sales Tax. The assessee filed a revision application, Before the Judge (Revisions) reliance was placed upon a circular issued by the Commissioner of Sales Tax directing Sales Tax Officers to permit assessees to have the Form 'D' rectified where it was found that it suffered from some defect. The Judge (Revision,) took note of the circular and held that the Sales Tax Officer should have given an opportunity to the assessee to get the Form 'D' rectified. He set aside the assessment order and remanded the case. At the instance of the Commissioner of Sales Tax, the Judge (Revisions) has referred the following question :

(2.) IN our opinion, the true question which arises in the instant reference is slightly wider, and re reframe the question as follows :

(3.) WE answer the question in the affirmative. The assessee is entitled to his costs which we assess at Rs. 100. Reference answered in the affirmative.