1969 (9) TMI 105

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..... ence under section 44(1) of the M.P. General Sales Tax Act. The assessee was purchasing cotton in the market in the name of the mills. The payment was made by the assessee himself and debited to purchase khata but it was credited to the account of the mills when the money was received from the mills. It is admitted on behalf of the department that Messrs Kilachand Devchand and Girdharilal Nanhelal .....

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..... mills, they were his own transactions and he had only purchased the cotton in the name of the mills in order to obviate prosecution under the Cotton Control Order, 1949, under which nobody except a mill could purchase cotton above the ceiling price. These transactions were above the ceiling price. The Tribunal did not accept this contention on behalf of the department. On an application made, it .....

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..... rity can be inferred from the circumstances proved in the case. No circumstance has been brought out by the department which would indicate that the cotton purchased by the assessee was actually not supplied to the mills or that the price of any part of the cotton came from some source other than the mills. The Tribunal was, therefore, justified in coming to the conclusion that the assessee was ac .....

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