1968 (12) TMI 76

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....ings for the assessment years. 1956-57 and 1957-58 were taken against the petitioner under the U.P. Sales Tax Act. Assessment orders were made against the petitioner, but the assessments were set aside in appeal and the case was remanded. In the assessment proceedings taken on remand, the Sales Tax Officer noted the statement of the petitioner that it had supplied goods to U.P. dealers in 1956-57 ....

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.... Accordingly purporting to rectify the assessment, he taxed the turnover in the hands of the petitioner. Aggrieved by the orders under section 22, the petitioner has filed this and the connected petition. It is clear from the original orders concluding the assessment proceedings on remand that the Sales Tax Officer applied his mind to the material on the record before him and after a process of....