The judgment of the Court was delivered by

DESAI J. - The assessee is a dealer registered under the Gujarat Sales Tax Act, 1969 (hereinafter referred to as the "Act"). The assessee manufactures bars and angles out of iron and steel ingots, billets, scrap, etc., which it purchases from registered dealers. In the three assessment periods, namely, 6th May, 1970, to 31st March, 1971, 1st April, 1971, to 31st March, 1972, and 1st April 1972, to 19th October, 1972, the assessee effected sales of bars and angles. In the bills issued at the time of effecting those sales, no amount was separately mentioned as having been recovered as sales tax, nor was it mentioned in the bills that the sale price was inclusive of sales tax. In the books of account maintained by the assessee, however, entries were made whereunder a specific amount was bifurcated from month to month out of the amount recovered by way of sale price and it was separately shown as the amount of sales tax. At the time of furnishing the quarterly returns, the amount of sales tax worked out accordingly was paid along with the returns. In the assessment orders for the relevant periods, the Sales Tax Officer held that the s