TMI Blog1992 (2) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... neral Sales Tax Act, 1957 (for short "the Act "). After the assessment for the year 1980-81 was completed by the Commercial Tax Officer, under section 20(2) of the Act the Deputy Commissioner revised the assessment and brought to tax certain turnovers, out of which one item relates to turnover of wheat amounting to Rs. 8,70,306. The addition of this amount was based on the ground that the hundekar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contends that the Deputy Commissioner did not furnish a copy of the statement in spite of asking for the same and as such the assessee was prejudiced. From a perusal of the order of the Deputy Commissioner it is clear that the petitioner was given an opportunity to peruse the records. It is not disputed before us that the petitioner was permitted to peruse the statement of the said clearing agent, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learing agent does not relate to the petitioner. What all was contended before the Deputy Commissioner was that he did not import wheat before Diwali, 1980. The Deputy Commissioner noted that the petitioner imported 518 bags of wheat in the name of M/s. Hariramdas Saduram, but did not report the same at the time of final assessment. He further observed that on examination of the assessment file he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods purchased from several dealers, exemption was claimed and the same was granted; however, with reference to seven dealers the exemption was withdrawn and that order was upheld by the Tribunal. A perusal of the order of the Tribunal in regard to the said seven dealers, shows that they were all fictitious dealers whose addresses and names did not exist. However, Sri Srinivasa Reddi contends ..... X X X X Extracts X X X X X X X X Extracts X X X X
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