1985 (4) TMI 269

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....ated 29th September, 1984, passed by the Sales Tax Tribunal, U.P., Allahabad Bench, Allahabad, relating to assessment year 1975-76 in respect of an order passed under section 13-A of the U.P. Sales Tax Act (hereinafter referred to as the Act). It appears that an appeal was filed by the Commissioner of Sales Tax against the judgment dated 13th January, 1982, passed by the first appellate authori....

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....ing extra copies appears to be speedy disposal of the appeal so that the copies may be served on the opposite parties. Sub-rule (4) of rule 67 says that if the memorandum of appeal is not in order or is not presented according to the prescribed procedure, it shall be rejected. From a perusal of the order passed by the Tribunal it does not appear that what was the defect in the appeal presented by ....