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TMI Blog1957 (3) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... books of account. The Superintendent of Sales Tax therefore made assessment to the best of his judgment. The assessment order is dated the 2nd December, 1950. The gross turnover of the assessee was determined to be Rs. 11,51,890. The taxable turnover with regard to the linseed despatched outside the Province was determined to be Rs. 6,29,300. As regards the local sales, the taxable turnover was deter- mined to be Rs. 1,80,000. Against the assessment made by the Superintendent of Sales Tax the assessee preferred an appeal to the Deputy Commissioner of Sales Tax who made an order of remand in the case. The assessee then took the matter before the Board of Revenue and on the 9th November, 1953, the revisional application was allowed in part. The assessee then applied to the Board of Revenue to state a case to the High Court on certain questions of law. The application was rejected by the Board of Revenue on the 25th October, 1954. The assessee then moved the High Court under section 25(3) of the Bihar Sales Tax Act, and the Board of Revenue has now made a statement of case in accordance with the direction of the High Court on three questions of law which have been already referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment order the Superintendent of Sales Tax states that he paid a surprise visit to the business of the assessee on the 11th August, 1950, together with two Inspectors, Babu Gopal Krishna Verma and Maulvi Akhtar Ali, and at the time of his visit the business of the dealer was going on in full swing. In the course of the assessment order the Superintendent of Sales Tax further states as follows: "But no books of accounts could be produced before us for examination nor could we have any access to his godowns to have an idea of his stock position, on the usual plea that the proprietor of the firm was out with the keys of the godown as well as of the almirah which con- tained the books of accounts belonging to the dealer. However we got hold of a few loose sheets of paper containing accounts of daily transactions and served a notice on the dealer to appear with his books of ac- counts on 28th August, 1950, at Gaya. On the date fixed the dealer failed to appear but sent a stamped petition for time by registered post on the ground of his illness. As this was the first petition for time the case was adjourned for 11th October, 1950, and he was duly informed. On the date fixed a sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... despatch R.R. No Destination No. of bags. Weight as per railway certificate. Date of sale as per Bijak. Firm through whom sold. 16-4-1949 13992 Ramkristopur 250 668-30 Jeth Badi-7 (19th May 1949). Rai Bahadur Seth Jasaram Fatehchand, 160 Cross St., Calcutta. 16-4-1949 139993 Do. 250 668-30 Jeth Badi-1 (torn) (20th May 1949). Kalicharan Ram Chandra, 6 Hanopokar 1st Lane, Calcutta. 25-6-1949 140128 Howrah 240 546-0 Asoj Sudi-5 (27th Sept. 1949). Rai Bahadur Seth Jasaram Fatehchand, 160 Cross St. Calcutta. 11-7-1949 140149 Do. 240 548-0 Asoj Badi-5 (14th Sept. 1949). Do. 23-5-1949 140075 Ramkristopur 250 591-20 Sawan Badi 10 (20th July 1949). Do. 15-4-1949 139991 Do. 250 668-30 Jeth Badi-5 (18th May 1949). Do. 20-4-1949 140004 Do. 261 593-30 30 Jeth Badi-11(23rd May 1949). Do. 20-5-1949 140063 Do. 260 591-20 Asar Sudi- 16 (10th July 1949). Do. 5-6-1949 716296 Do. 221 532-31 Bhado Vadi-11(20th Aug. 1949). Do. 14-7-1949 716312 Do. 241 548-5 Asoj Badi-12 (19th Sept. 1949). Do. The statement at page 50 of the paper book also shows that most of the consignments were made to "self". This statement is as follows: " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion that there is no material to support the contention of the assessee that the quantity of linseed to the extent of Rs.1,24,928 has been sold outside the State of Bihar and the third question referred to the High Court must be answered in favour of the State of Bihar and against the assessee. It further follows that the assessment of sales tax upon the linseed is legally valid and the second question referred to the High Court by the Board of Revenue must also be answered in favour of the State of Bihar and against the assessee. It is also necessary to mention one other point. Even assuming that the quantity of the linseed to the extent of Rs. 1,24,998 was sold outside the State of Bihar it does not necessarily follow that the State of Bihar had no jurisdiction to tax those sales. The reason is that section 2(g) of the Bihar Sales Tax Act has extended the conception of the word "sale" for the purposes of that Act. As the section stood on the material date, that is, from the 1st October, 1948, to the 31st March, 1951, it read as follows: "'Sale' means, with all its grammatical variations and cognate expressions, any transfer of property in goods for cash or deferred payment or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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