Auto Pins (India) (Regd.) And Anr. vs Sales Tax Officer And Anr. on 10 January, 1985
17. As the petitioner has not challenged the remand order passed by the Additional Commissioner of Sales Tax, it is not necessary to consider the submissions made about the same. However, in support of the other contentions he placed reliance on the following decisions : [1963] 14 STC 674 (Rajab Alt Farishta v. Commissioner of Sales Tax, M.P.), (1971) 4 VKN 77 (R.S. Seth Gopikisan Agrawal & Sons, Tumsar v. C.L. Sharma, Assistant Commissioner of Sales Tax, Jabalpur), (1968) 1 VKN 1 (Regional Assistant Commissioner of Sales Tax, Indore v. Malwa Vanaspati and Chemical Co. Ltd., Indore), [1963] 14 STC 976 (SC) (Ghanshyamdas v. Regional Assistant Commissioner of Sales Tax), [1962] 44 ITR 809 (SC) (Income-tax Officer v. S.K. Habibullah), [1969] 24 STC 491 (SC) (Deputy Commissioner of Agricultural Income-tax v. Dhanalakshmi Vilas Cashew Co.), [1982] 49 STC 181 (Commissioner of Sales Tax, Lucknow v. Babu Lal Parmanand), [1984] 57 STC 89 (R.P.M. Srinivasalu & Bros.