1996 (11) TMI 352

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....B. Misra, Advocate, for the appellant.   --------------------------------------------------   ORDER Heard the counsel for the parties.   Leave granted.   The Government of U.P. issued a notification dated 17th November, 1975 under section 5 of the U.P. Sales Tax Act allowing, with effect from 17th November, 1975 and subject to the conditions specified therein, a ....

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.......... Name.............................................................. Address.......................................................... U.P. Registration Certification No................ Effective from............................................... By order (Savtantra Vir Singh) Jamila Dy. Secretary." In this case, the respondent-dealer did not file such a certifi....