1954 (11) TMI 36

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..... ion of law is involved in the case. In the registration certificate of the petitioners quarterly returns had been prescribed but the Commercial Tax Officer found that the average tax- able turnover of the petitioners did not exceed 10% of their average gross turnover over the latest three years for which figures were then available and he asked the petitioners to apply for getting their return per .....

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..... return period of a dealer whose average taxable turnover did not exceed 10% of his average gross turnover, this being laid down in the Act itself [section 10(2)]. It is true that the law speaks of the satisfaction of the Commissioner about the percentage but I am afraid this is only a legal quibble as all these matters have always been dealt with by the Commercial Tax Officer or the Assistant Com .....

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