1985 (4) TMI 270

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....ebruary, 1984, passed by the Sales Tax Tribunal, Meerut Bench, Meerut, relating to the assessment year 1970-71. The respondent-assessee carried on the business in copper plate electrolytic. For the assessment year in question its books of account were rejected and best judgment assessment was passed. First appeal filed by the assessee succeeded and the matter was remanded back to the assessing ....

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....tion (1) of section 3 of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. XV of 1948), the Governor of Uttar Pradesh is pleased to enhance, with effect from the date of publication of this notification in the Gazette the rate of sales tax in respect of the turnover of wares made of any metal or alloy other than brass or aluminium, from two paise per rupee to three paise per rupee at all points ....