1982 (3) TMI 243

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..... efer the following common question for opinion of the court: "Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, was legally right to uphold the penalty when the quarterly return showing taxable turnover as 'nil' had been filed within the due date?" 2.. The assessee is a registered dealer. We are concerned with quarters ending 30th June, 1971, 30th Sept .....

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..... assessee. The assessee's second appeals were also dismissed. 3.. Though in the assessee's own case for an earlier period this Court in Jagabandhu Roul v. State of Orissa [1970] 26 STC 234 had held that sale of gundi being tobacco was not exigible to sales tax, with effect from 5th February, 1968, entry No. 5-A prescribed tax for sale of gundi. At the relevant time, admittedly sale of gundi was l .....

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