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1965 (11) TMI 108 - SUPREME COURTWhether a dealer who has been assessed to tax on the turnover of the previous year according to his election can change his option and elect the assessment year by filing quarterly returns with- out the previous sanction of Sales Tax Commissioner? Held that:- Accept the appeal, and answer the question referred to the High Court in the affirmative. Judge (Revisions) was in error in holding that the assessee was not entitled to make an election under rule 39(1) without the sanction of the Sales Tax Commissioner, and the answer to the question referred to the High Court should be in favour of the assessee.
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