1986 (9) TMI 390

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....estion raised is whether on the facts and circumstances of the case, the Sales Tax Tribunal was justified in law in holding that the applicant has done business in its own account on the basis of survey dated 23rd April, 1977. The present revision relates to the assessment year 1978-79. The applicant's case is that it has not done any business in the year in question and it declared its turnove....

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....r in question. If something adverse is found in the preceding year that cannot be taken into consideration for deciding the question whether the dealer was doing business for this year or not. It was urged on behalf of the department that actually even in the subsequent year it has been assessed to tax and, therefore, taking this circumstance there was nothing wrong for the authorities in rejec....