Law: Sales Tax Act, (III of 1951)

Section: 10,17(1)

(a) Sales Tax Act (III of 1951)--- ----Ss. 10 & 17(1)---Reference---Exemption --Question as to ratio of packed or unpacked biscuits covered by a notification being a pure question of fact need not be answered by High Court. (b) Sales Tax Act (III of 1951)---S. 10---Exemption---Where it could not be determined from the books of accounts or documents produced before the Sales Tax Officer the exact ratio of manufactured goods for the purpose of granting exemption from payment of Sales Act, the Sales Tax Officer could make an assessment on the basis of his best after giving the assessee an opportunity of being heard. According to section 10, Sales Tax Act, 1951 every manufacturer or producer and every licensed wholesaler and every exporter is required to furnish within thirty days of the end of the quarter to the Sales Tax Officer a return in the prescribed form and in the prescribed manner relating to the sales made in each quarter. If the Sales Tax Officer is satisfied in respect of the correctness of the return then he shall make an assessment on the basis thereof and determine the amount of tax payable. However, if the Sales Tax Officer is not satisfied, he may after calling for such further particulars and books of account and documents as he may require, determine the tax payable. Subsection (4) of section 10 further shows that if the return under subsection (1) has not been sent or the books of account or documents called for by the Sales Tax Officer have not been produced, the Sales Tax Officer shall make an assessment to the best of his after giving the assessee an opportunity of being heard. It would thus be seen that where it cannot be determined from the books of account or documents produced before the Sales Tax Officer the exact ratio of manufactured goods for the purpose of granting of exemption for payment of sales tax the Sales Tax Officer may make an assessment on the basis of his best . JUDGMENT MAMOON KAZI, J.---The respondent is engaged in manufacture of biscuits. During the year under assessment, the respondent filed sales tax return showing taxable sales of biscuits at Rs.34,73,905. Exempted sales were, shown as amounting to Rs.22,13,729.…

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