Shantanu Kemkar, J.

1. The petitioner M/s Ind Exports Limited, a company incorporated under the Indian Companies Act, 1956 having its registered office at Mumbai and depot at Indore, claiming to be a registered dealer under the provisions of M. P. Commercial Tax Act, 1994 (for short Act of 1994) has filed this writ petition challenging the order dated 18-1-2003 (Annexure P-2) passed by the Assistant Commissioner,; Commercial Tax Division-II, Indore as also the order dated 29-7-2003 (Annexure P-4) passed in Revision No. 44/2003 by the Additional Commissioner, Commercial Tax, Indore.

2. Brief facts of the case are that the petitioner company dealing in various items also dealt in the edible oil for the relevant year 1-4-1999 to 31-3-2000. The petitioner had filed its quarterly returns in respect of the State Sales Tax as also the Entry Tax and had deposited the taxes on the basis of such returns. It is the case of the petitioner that its entire turnover of sales of all items including edible oil was duly and correctly disclosed in the return. However, on the basis of wrong impression, the rate of tax on edible oil was shown as 2% in place of 4%. The assessment of the petitioner's