1988 (7) TMI 393

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...., 1987 passed by the Sales Tax Tribunal upholding the demand of security under section 13-A(6) of the U.P. Sales Tax Act. Nobody appears for the assessee. Learned Standing Counsel, appearing for the Commissioner of Sales Tax, U.P., has been heard. The facts, briefly stated, are that the assessee is a manufacturer of T.V. sets carrying on its business at Ghaziabad and has its branch office at De....

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.... held that the authority seizing the goods was justified in demanding security. The first appeal preferred by the assessee was also dismissed. Consequently a second appeal was filed and that too has been dismissed by the impugned order passed by the Sales Tax Tribunal. Aggrieved against the same the present revision has been preferred. On consideration of submissions made by the learned counsel....