1946 (5) TMI 10

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..... s controlled goods in small lots is not challenged. It is not altogether beyond the range of possibility that the petitioner was honestly led to believe by orders of the Price Control Department that he need not issue cash memos for petty sales. He submitted a return showing a gross turnover of Rs. 4,068. The Enquiring Inspector and Sales Tax Officer determined it to be Rs. 5,000 because they did .....

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..... emos. He does not say that the (rough) estimate made by the Sales Tax Officer was wrong. But his view is that in the absence of the memo, exemption must not be allowed. The Board does not accept this view. The ends of justice would be met by restoring the order of the Sales Tax Officer (Additional Superintendent) dated May 26, 1945. Differing from the learned Commissioner, therefore, the Board all .....

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