1985 (9) TMI 331

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.... by the Sales Tax Tribunal, U.P. (hereinafter referred to as the Tribunal). Proceedings were initiated against the petitioner-company, which runs a brick-kiln, for the assessment years 1980-81 and 1981-82. The first appellate authority gave substantial relief to the assessee on the turnover for the year 1980-81. However, it maintained the order of the assessing authority regarding the purchase ....

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....ee challenges the order of the Tribunal with respect to both the years of assessment. A glance through the order of the Tribunal immediately indicates that it confined its attention to the appeals preferred by the Commissioner of Sales Tax. It did not advert at all to the appeals preferred by the assessee so far as the question of the quantum of turnover is concerned. It may be that the Tribuna....