1985 (11) TMI 221

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....ad, Lucknow and is registered under the U.P. as well as under the Central Sales Tax Acts. For the assessment year in question the Assistant Commissioner (Assessment) accepted the books of account of the applicant and assessed it on the total taxable turnover of Rs. 8,49,82,955.09. The applicant feeling aggrieved by the said order filed an appeal before the Deputy Commissioner (Appeals), Sales Tax, and by order dated 25th April, 1981, the said appeal was partly allowed. The applicant aggrieved by the aforesaid order preferred a second appeal before the Sales Tax Tribunal and the Tribunal dismissed the appeal by the impugned order. The assessee has challenged the said impugned order in the instant revision. I have heard Mr. Bharatji Agarwa....

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....e-applicant because he had not sold the rims to new units. I have carefully perused the notification dated 11th June, 1974. The said notification nowhere mentions that the notification dated 10th October, 1968, has been superseded. For properly appreciating the controversy it is desirable to refer the exact wording of the Notification No. ST-3867/X-902(70)-72, dated 11th June, 1974, which is as follows: "In exercise of the powers under section 4-B of the U.P. Sales Tax Act, 1948 (U.P. Act No. XV of 1948), as amended by the Uttar Pradesh Sales Tax ----------------------------------------------------(Amendment) Ordinance, (1) ST-2262/X-902(63)-50, dated June 12, 1969 | 1974 (U.P. Ordinance (S. No. 369) | No. 11 of 1974), read (....