1986 (2) TMI 320

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....passed by the Sales Tax Tribunal, Bench-II, Meerut, relating to assessment year 1980-81. The assessee manufactures and sells chaff-cutter blades, iron wheel rims, etc. Books of account of the assessee were rejected by all the three authorities and best judgment assessment was passed. I have heard counsel for the parties. Sri Bharatji Agarwal, learned counsel appearing on behalf of the assessee,....

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....pted under section 4 of the Act. Counsel for the assessee drew my attention to the notification dated 14th November, 1980, published in the Gazette on 15th November, 1980, and entry No. 30 whereof reads as under: "Animal driven vehicle including carts having pneumatic tyre wheels and accessories and attachment and spare parts thereof." A perusal of the said entry indicates that wheels and ac....