1974 (9) TMI 106

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....sal of the writ petitions we find that they challenge the validity of notices issued under section 21 of the U.P. Sales Tax Act seeking to reopen the assessments for the years 1968-69, 1969-70, 1970-71 and 1971-72. The Sales Tax Officer was of the opinion that the product manufactured by the petitioner was alloy of zinc and aluminium. According to him, the product was of zinc in which 4 per cent a....