TaxTMI 
TaxTMI 
1980 (9) TMI 247
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....red to as the Tribunal), has referred the following two questions of law to us for our opinion: "(i) Whether, on the facts, an application for registration had to be made for the year 1964-65 when the earlier application for 1963-64 had not been decided? (ii) Whether assessment was maintainable under section 11(6) of the Punjab General Sales Tax Act in view of the pendency of the application?" ....
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.... order dated 12th October, 1973, allowed the review application and set aside the order of the Tribunal dated 7th April, 1971. On the application filed under section 42(1) of the Act by the assessee, the Tribunal referred the aforementioned two questions of law to us for our opinion. 3.. On behalf of the assessee, it has been argued that the assessee did apply for registration certificate for th....
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....rging provisions of the Act. 5.. The Assessing Authority called upon the assessee to produce its account books, but it failed to do so on the false pretext that its account books have been taken away by the muneem. Thereafter, the Assessing Authority confronted the assessee with as many as 20 instances of purchase of goods made by it from other dealers. Since the assessee could not offer any expl....