Appeals against the orders imposing tax and penalty were dismissed by the Assistant Commissioner of Sales Tax and the Board of Revenue.
Appeals by special leave from the judgments and orders, dated August 31, 1965 of the Madhya Pradesh High Court in Misc.
N. Shroff, for the respondent in both the appeals .
C. Chagla, B. L. Neema, Anjali K. Varma and J. B. Dadachanji, for the appellant in both the appeals .
940 and 941 of 1966.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
Pradesh for opinion Whether in the facts and circumstances of the case the numberice in Form XVI that was served on the applicant was invalid and therefore the assessment of the applicant on the basis of that numberice was bad in law ?
Civil Cases Nos.
200/ in each case.
The Judgment of the Court was delivered by Shah, J. In respect of assessment to sales tax for two accounting periods April 1, 1961 to June 30, 1961 and July 1, 1961 10 September 30, 1961, the Board of Revenue, Madhya Pradesh, referred the following questions to the High Court of Madhya,,.
Whether in the facts and circumstances of the case the applicant was a dealer during the assessment period under the Act and the imposition of purchase tax on him under s. 7 of the Act was in order The High Court answered the first question in the negative, and the second in the affirmative.
321 and 331 of 1964.
The appellants are a firm of building companytractors and are registered as dealers under the Madhya Pradesh General Sale Tax Act 2 of 1959.
The Sales Tax Officer, Jabalpur Circle, served numberices under s. 18 5 of the Act calling upon the appellants to show cause why best judgment assessments should number be made, and by order dated November 30, 1961, he assessed the appellants to tax in respect of goods purchased by the appellants for use in their companystruction business and imposed a penalty of Rs.
These appeals are preferred with special leave granted by this Court.
The appellants purchased building mate rials in the two account periods and used the materials in the, ,course of their business.
