TMI Blog1981 (2) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... said Act. In their assessment for the period 1st April, 1966, to 31st March, 1967, the assessees claimed to deduct from their total turnover for the purposes of arriving at their taxable turnover for levy of general sales tax the turnover of two sales which they said they had made to one Messrs. H. Amrutlal and Company and in respect of which they had issued bill No. 3842 dated 23rd April, 1966, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which date, according to the authorities, the said Messrs. H. Amrutlal and Company had discontinued their business. In the assessment order, after referring to various facts which according to him showed that there were no genuine sales by the assessees to Messrs. H. Amrutlal and Company but the sales were to some other party in respect of which the said certificates were procured from the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. H. Amrutlal and Company, the Tribunal held that since the registration certificates and licence of the said Messrs. H. Amrutlal and Company were cancelled with retrospective effect from a date prior to the dates of the two sales the applicants were not entitled to claim any deduction. At least so far as the second appeal filed by the applicants before us was concerned, this question did not fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on 30th September, 1966, only?" With the consent of both the learned counsel we have, therefore, reframed the said question as follows: "Whether the Tribunal was justified in disallowing the claim for deduction under section 9(1)(iii) of the Bombay Sales Tax Act, 1959, in respect of the two sales made by the assessees in respect of which the assessees have issued bill No. 3842 dated 23rd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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