1976 (12) TMI 67

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....tory of Delhi and Appeal No. 290/STT is under the Central Sales Tax Act, 1956. Assessment orders were passed ex-parte and penalty imposed under both the Acts for late filing of the returns. Being convinced in appeal that reasonable opportunity had not been given to the dealer by the assessing authority to produce the books of account which were lying in the High Court, the appellate authority set ....