1991 (1) TMI 395

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..... 10th August, 1989, whereby the Additional Commissioner of Sales Tax dismissed the petitioner's revision petition and did not take on record the S.T. 1 forms which were sought to be submitted. In respect of assessment year 1982-83, the petitioner claimed that sales had been made by it to registered dealers against S.T. 1 forms. The assessment was completed in 1987 but the S.T. 1 forms were not pr .....

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..... discloses that even after the completion of the assessment, the petitioner had been asking M/s. Kamal Engineering to hand over S.T. 1 forms. The assessment was made on 17th March, 1987 and S.T. 1 forms were presumably received after the last date of hearing before the Sales Tax Officer. The State is entitled to the tax which is legitimately due to it. When the Sales Tax Act provides that a deduc .....

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..... it by the purchaser within a reasonable time. Nonproduction was not due to inaction of the petitioner. We, therefore, issue a writ of certiorari quashing the aforesaid order dated 10th August, 1989, passed by the Additional Commissioner of Sales Tax in Revision No. 28/88-89 and further issue a writ of mandamus directing the said authority to rehear the revision petition after taking on record the .....

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