1986 (7) TMI 372

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.... Sales Tax Act (hereinafter referred to as the Act) against the judgment dated February 20, 1986, passed by the Sales Tax Tribunal, Gorakhpur Bench, Gorakhpur, dismissing the appeal of the assessee for the assessment year 1975-76 arising out of proceedings under section 21 of the Act. The assessee deals in pumping set and machinery parts. After the original assessment was passed it was discover....

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....ity is factually incorrect. I have perused the order passed by the Assistant Commissioner (Judicial). It clearly mentions that at the time of hearing, counsel for the assessee was present. The next submission made by Mr. Singh is that the assessee wanted to produce a copy of the account before the Tribunal in order to satisfy it that no turnover has escaped assessment. It is pertinent to mentio....