1989 (1) TMI 329

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....sed by the Sales Tax Tribunal for the assessment year 1973-74.   I have heard learned counsel for the assessee. As a result of survey dated 16th December, 1976 certain account books were seized and it was found that the assessee was carrying on transaction outside the books. Besides this, the account books of the assessee did not record transaction relating to 1,299 katta of gur and 198....

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....the case of Commissioner of Sales Tax v. Hanuman Trading Co. [1979] 43 STC 408 (All.); 1979 UPTC 809. After hearing the learned counsel for the parties, I find that there is considerable force in the attack made by the learned counsel for the assessee to the effect that in regard to the aforesaid claim of exemption made by the assessee for the goods sent to the ex-U.P. principals, the impugned ord....