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TMI Blog1971 (7) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the decision on that question is barred in view of the decision of the Board of Revenue referred to earlier. The question of law formulated by the assessee is broad enough to include that question also. - Civil Appeal No. 573, 574 of 1967, & 572, of 1966 - - - Dated:- 29-7-1971 - HEGDE K.S. AND GROVER A.N. JJ. D. Goburdhun, Advocate, for the appellant in C.A. Nos. 572 and 574 of 1967. D.V. Patel, Senior Advocate (U.P. Singh, Advocate, with him), for the respondent. M.C. Chagla, Senior Advocate (D. Goburdhun, Advocate, with him), for the appellant in C.A. No. 573 of 1967. -------------------------------------------------- The judgment of the court was delivered by HEGDE, J.- These are assessee's a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation to section 5 reads thus: "The expression 'taxable turnover', for the purposes of this section, means that part of a dealer's gross turnover on sales which have taken place in Bihar during any period, which remains after deducting there- from- (a) * * * * (ii) sales to a registered dealer of goods specified in the purchasing dealer's certificate of registration as being intended for resale by him or for use by him in the execution of any contract and on sales to a registered dealer of containers and other materials for the packing of such goods: Provided that where any goods specified in the certificate of registration are purchased by a registered dealer as being intended for resale by him or for use by him in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came to the conclusion that the compliance with the requirements of rule 18 is mandatory and the assessee's failure to comply with those requirements disentitled it to have the benefit of explanation to section 5. But on certain other matters with which we are not concerned now, it directed the Assistant Commissioner of Commercial Taxes to enquire into the grievances of the assessee. Before the Assistant Commissioner of Commercial Taxes, the assessee again took up the plea that the turnover relating to the sales made by it to the registered dealers should be excluded in computing its taxable turnover. The Assistant Commissioner rejected that contention on the ground that the same was concluded by the order of the Board of Revenue. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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