COMMISSIONER OF SALES TAX MAHARASHTRA STATE Vs. P G SHAH AND CO

JUDGEMENT

(1.) This is an Application under the proviso to section 61(1) of the Bombay sales Tax Act, 1959, for directing the Tribunal to state the case.

(2.) It may be mentioned that the Application has been placed on Board and taken up for hearing with the consent of the Counsel for both the parties.

(3.) In respect of the assessment period 3-11-1967 to 21-10-1968, the Respondents; being the assessee, were assessed by the Sales Tax Officer, who disallowed the claim for deduction made by the assessee in respect of purchases made by the assessee from M/s. J. Maneklal and Co. The Sales Tax Officer disallowed this claim of the assessees on the ground that the signature on the purchase vouchers did not tally with the signature of M/s. J. Maneklal and Co. in the registration certificate record. The assessee appealed to the Assistant Commissioner, but with no success. The assessees then went by way of second appeal before the Sales Tax Tribunal. At the hearing before the Sales Tax Tribunal it appears that Mr. Damle, the learned Additional Government Agent, who appeared for the Petitioner Department, showed the Tribunal nine returns filed by M/s. J. Maneklal and Co. The Tribunal compared the signature on these returns with the signature on the purchase vouchers and found that the same tallied. On the basis of this conclusion the Tribunal set aside the orders of the Sales Tax Officer and the Assistant Commissioner, and allowed the claim of the assessee.