1985 (1) TMI 300

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....x Tribunal, Aligarh Bench, Aligarh, dated 29th January, 1983, relating to the assessment year 1979-80. In the instant revision, the only point which has been raised by the counsel for the assessee is that the assessee had submitted that it made local purchases and goods were not imported by it from outside U.P. and until and unless a finding is recorded that the goods were imported from outside U....