TMI Blog1952 (3) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... During the period to which the assessment relates (13-11-47 to 1-11-48), he sold two used trucks; and their sale price of Rs. 14,380 was included in his turnover by the departmental officers. The reversal of their decision has been claimed on the strength of the Board's decision in Mohanlal Ramkisan Nathani v. The State(1). (1) [1952] 3 S.T.C. 305. The present case appears to differ from Moha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be registered as a dealer under the Act, apart from the fact that trucks or other motor vehicles have not been mentioned in his registration certificate, and that, during the period to which the assessment relates, he sold no motor vehicles other than the two trucks in question. For the reasons given above, the contention that the case is covered by the Board's ruling, notwithstanding the one ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
