1976 (7) TMI 159

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....eferred for opinion of this court: "Whether, on the facts and in the circumstances of the case, the additional revising authority was right in holding that the appeal filed by the dealer should have been entertained even when the dealer had not paid tax on cane-crushers which had already been held to be taxable by the High Court?" The assessee, a dealer in goods of iron and steel and cane-cr....

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....d on the following finding: "The appellate authority should not be guided in the matter by what has been stated in the return filed by the assessee. The appellate authority should examine the memorandum of appeal and determine by reference to the grounds set out in the memorandum and the relief sought in it, what the turnover and the rate of tax admitted and not disputed by the assessee at the ....

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....e assessee both before the assessing authority and the appellate authority was not bonafide. Mr. V.D. Singh appearing on behalf of the Commissioner of Sales Tax has brought to our notice a decision of the Supreme Court in Kanpur Vanaspati Stores, Kanpur v. Commissioner of Sales Tax[1973] 32 S.T.C. 655 (S.C.); 1973 U.P.T.C. 685 (S.C.). It was observed by their Lordships of the Supreme Court: "If....