TMI Blog1980 (1) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,272.71. Out of this ₹ 3043.30 was claimed as sale to government department against 'D' form therefore taxable at 3%. Before assessing authority 'D' forms could not be filed in respect of ₹ 569 therefore it was taxed at 10%. In appeal admitted tax was deposited at 3% on entire turnover of ₹ 3043.30 that is inclusive of ₹ 569. The appellate authority did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t amount of tax on turnover of sale or purchase has to be calculated in accordance with Act. In other respect the earlier position continues. The satisfactory proof of payment that has to be furnished is in respect of as admitted by appellant in the return. The assessee had admitted tax in the return at rate of 3%. It was not contrary to Act. For appeal therefore admitted tax was tax calculated at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the result the revision succeeds and is allowed in part. The question of law raised by Commissioner of Sale Tax is decided by saying (i) that appeal was wrongly dismissed for non-payment of admitted tax. (ii) Revising Authority could not accept account books on general assumption that no suppression is made in inter-state sales. Parties shall bear their own costs. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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