TMI Blog1980 (10) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... August, 1978 (annexure A), passed by the Sales Tax Officer, Indore Circle No. 3, in case No. 20/73-74 which was confirmed by the order dated 21st July, 1979 (annexure C) passed by the Divisional Deputy Commissioner of Sales Tax, Ujjain Division, Ujjain, in revision No. 6/78-79. 2.. The facts giving rise to this petition briefly stated are as follows: The petitioners are registered dealers under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover of the petitioners by the Sales Tax Officer is without any rational basis and is purely arbitrary and therefore it deserves to be quashed. This contention of the learned counsel for the petitioners is well-founded. The Sales Tax Officer did not arrive at any conclusion in regard to the quantity of the groundnut oil told by the petitioners during the relevant period. The Sales Tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e oil and oil-cakes are produced in equal quantity. Only in that event the basis adopted by the Sales Tax Officer can be sustained. In the absence of any material on record regarding the proportion of the oil and oilcakes as the products of the groundnut the basis adopted by the Sales Tax Officer in computing the turnover of the groundnut oil is purely arbitrary and cannot be sustained in law. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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