1977 (4) TMI 163

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....adesh (hereinafter referred to as "Commissioner"), purports to be under subsection (4) of section 11 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as "Act"). The Commissioner had made an application under sub-section (3) of section 11 of the Act before the Additional Judge (Revisions), Sales Tax, Gorakhpur, praying that certain questions of law arising out of the order of the Judge (....