1989 (1) TMI 320

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....nt case is that as required by the second proviso to sub-clause (7) of rule 41 of the U.P. Sales Tax Rules, no show cause notice was given by the Sales Tax Officer to the assessee stating the reasons for non-acceptance of the turnover of sales. This point was repeatedly pressed by the assessee before both the appellate authorities below but has not been adverted to by any of the appellate authorit....