1986 (8) TMI 423

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....red to as the Act) against the judgment dated 13th September, 1985, passed by the Sales Tax Tribunal, Meerut, relating to assessment year 1967-68. Assessee carried on business in kerosene oil in the assessment year in question. Respondent-assessee's accounts were accepted under rule 41(7) of the Rules. Subsequently on the basis of information received from the Indian Oil Corporation proceedings ....

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....stant Commissioner (Judicial) failed. Respondent-assessee feeling aggrieved preferred second appeal before the Tribunal. The second appeal was heard by Division Bench comprising of Sri D.D. Srivastava and Sri Mahesh Prasad. Sri D.D. Srivastava accepted the contention of the assessee and declared the assessee non-assessable while Sri Mahesh Prasad dismissed the appeal of respondent-assessee. On acc....