1990 (8) TMI 357

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....e instance of the State Government. Despite valid service of notice the dealer has not entered appearance. 2.. A statement of case has been made to this Court on the following questions: "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was justified to hold that because the inspection was made on May 29, 1976 even though the materials de....

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....rned turnover. In second appeal before the Tribunal, it was submitted that the detection made in the subsequent year cannot be the basis for rejection of the accounts. This was appreciated by the Tribunal who did not accept the estimate and allowed the appeal. Revenue preferred an application under section 24(1) of the Act on the basis of which this reference has been made. 4.. There cannot ....