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1991 Supreme(Del) 15

SANTOSH DUGGAL, B.N.KIRPAL
KIRLOSKAR ELECTRIC COMPANY LIMITED – Appellant
Versus
COMMISSIONER OF SALES TAX – Respondent


Advocates Appeared:
M.K.ARORA, Sanjay Sharma

B. N. Kirpal, J.

( 1 ) RULE D. B.

( 2 ) THE challenge in this writ petition is to the order dated 10th August, 1989 where by the Additional Commissioner of Sales Tax dismissed the petitioner s revision petition and did not take on record the STI forms which were sought to be submitted.

( 3 ) IN respect of assessment year 1982-83, the petitioner claimed that sales had been made by it to registered dealers against STI forms. The assessment was completed in 1987 but the STI forms were not produced. The petitioner then filed a revision petition challenging the amount of tax of Rs. 3,83,934. 00 which was levied. The petitioner sought an opportunity to produce the ST I forms but by the impugned order it was held that the ST I forms are dated 1985 and the assessment was ompleted in 1987 and, therefore, there is no reason as to why the said forms should not have been produced earlier.

( 4 ) IT is contended that though STI forms had the date of 198 5 but they were physically not handed over to the petitioner because of some dispute which was going on between the petitioner and the purchaser. In proof of the same, the petitioner has produced on record the correspondence exchanged between the



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