1976 (11) TMI 84

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.... dated 19th January, 1970 in respect of the assessment year 1965-66. Originally the demand of Rs. 2,662.90p. was created but subsequently by rectification the amount was reduced to Rs. 790.45p. The present appeal is confined to non acceptance of 'D' forms in respect of sales. The first sale is vide bill dated 9th June 1965 for Rs. 854 to Small Arms Factory, Kanpur. The 'D' form in respect of this ....