1990 (11) TMI 361

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.... of the Sales Tax Tribunal dated 22nd July, 1987, whereby the learned Member of the Tribunal allowed the revision and set aside the orders dated 12th July, 1984 and 5th November, 1984, passed by the Deputy Commissioner (Appeals) whereby the cases were sent back by the appellate authority to the assessing authority. The learned Member of the Tribunal expressed that when returns have not been filed,....

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....s the returns were not filed, the assessing authority to the best of his judgment accepted the figures of sale as were borne out from the letter dated 5th September, 1972 and on that basis assessment was made. Under section 10(1)(b) it is provided that if no return has been submitted by the assessee under sub-section (1) of section 7 within the prescribed period the assessing authority is free to ....