1986 (7) TMI 364

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....n liquor. The assessee did not file return for the months of May, June, July and August, 1983 and consequently it was assessed under rule 41(5) of the U.P. Sales Tax Rules for the aforesaid months by the Sales Tax Officer. In the first appeal filed by the assessee the turnover fixed by the assessing authority was reduced by fifty per cent. The assessee feeling aggrieved preferred a second appea....