1951 (12) TMI 6

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..... r for the sake of convenience as the grounds are more or less the same in all the cases and the parties are the same. A preliminary objection was taken on behalf of the learned Commissioner of Commercial Taxes that these petitions for review were not admissible under Section 20(4) of the Bengal Finance (Sales Tax) Act, 1941, as the Board of Revenue is not a person appointed under Section 3. Beside .....

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..... rrived at without deducting the value of the goods returned and credit allowed as shown in the returns. The practice in the Department appears to have always been to deduct the price of goods returned and credit allowed which is not disputed by the opposite party. The principle of this appears to have been accepted in Rule 48(3)(a) of the Sales Tax Rules, though this sub-rule came into effect only .....

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..... who has jurisdiction over the area in question. 4. The assessment for the year ending 31st December, 1945, being without jurisdiction and, therefore, illegal, there could be no question of the taxable turnover for the next three years being more than 3 lakhs as contended by the opposite party. The opposite party evidently means by this that the taxable turnover as determined by the Assistant Co .....

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