1973 (7) TMI 67

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..... t relates to the assessment year 1958-59. The petitioner, who is a dealer submitted a return under the Central Sales Tax Act admitting a turnover of Rs. 23,44,572.44. In support of the return, the petitioner filed certain C forms in respect of a turnover of Rs. 18,41,932.21. The Commercial Tax Officer, Bellary, accepted the return as also the C forms and made an order of assessment levying a tax o .....

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..... es. The question whether the sales were inter-State sales or outside sales was not examined. The petitioner's further appeal to the Tribunal was also unsuccessful. The Tribunal proceeded to dispose of the petitioner's appeal from (sic) contending that the sales were not exigible to tax as being outside sales since he has submitted his return as inter-State sales. In this revision petition, the ass .....

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..... In our opinion, the Deputy Commissioner of Commercial Taxes as also the Tribunal have failed to exercise the jurisdiction vested in them. We, therefore, a how this revision petition, set aside the order of the Deputy Commissioner of Commercial Taxes as well as of the Tribunal and remit the matter to the Deputy Commissioner of Commercial Taxes, Gulbarga Division, Bellary, with a direction to resto .....

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