9911796707
TMI Blog1968 (1) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... dhya Pradesh General Sales Tax Act, 1958, has been made at the instance of the assessee. The questions of law which have been referred to us for our opinion are: (i) Whether, in the facts and circumstances of the case, the rejection of the account books of the applicant was justified and the enhancement of the turnover disclosed by his account books to Rs. 87,000 from Rs. 85,633.03 for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Berar Sales Tax Act, 1947, the turnover was enhanced from Rs. 85,633.03 to Rs. 87,000 and for the rest of the period assessed under section 18(5) of the M.P. General Sales Tax Act, 1958, the turnover was enhanced from Rs. 90,017.05 to Rs. 92,000. For these periods, the regularly maintained account books of the assessee were not accepted because the sales of timber in cubic feet appeared to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 S.T.C. 331. and Mohanlal Vishram v. The Commissioner of Sales Tax, Madhya PradeshMisc. Civil Case No. 87 of 1964, decided on 23rd January, 1968. There too the questions related to rejection of regularly maintained account books and enhancement of the turnover. In this case, the enhancement is slight because the sales in cubic feet were somewhat in excess of the quantity extracted. We would answ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s". With all due respect, we think that the so-called advance from the original form did not alter their basic character as timber and, therefore, purchase tax could not be levied under section 8(1) of the Act. 5.. We answer the two questions referred to us in the manner indicated above and direct that, in the circumstances of the case, the parties shall bear their own costs of this reference. R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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