1990 (8) TMI 346

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....Sales Tax Act, 1959. The basic factual background is this: Vide order dated October 13, 1965, the Sales Tax Officer levied sales tax on the assessee holding that his imports during the year 1961 exceeded the prescribed limit of Rs. 2,500 and the sales exceeded the prescribed limit of Rs. 10,000. This order was set aside in first appeal by the Assistant Commissioner who by a direction dated Marc....