1946 (5) TMI 10

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..... mittedly, the petitioner is a petty dealer and the fact that he sells 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 a .....

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..... y raised it to the full Rs. 5,000 only because there were no cash memos. 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 .....

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