1990 (8) TMI 363

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ess of manufacture and supply of bricks under the name and style of "Sen Bricks" subsequently renamed as "Sen Brothers". It is a dealer under the Tripura Sales Tax Act, 1976 (hereinafter "the Act"). During the period April 1, 1980 to March 31, 1981, the petitioner supplied bricks to the Public Works Department in pursuance of contract agreement entered into between them. On consideration of the te....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ons thereof and the questions of law referred to above are exactly similar to those in Civil Rule Nos. 104 to 107 of 1983 [Pioneer Enterprise v. State of Tripura [1991] 80 STC 125 (Gauhati)] which have already been heard. The decision in those cases will govern the present case also. In addition to the aforesaid two questions Mr. Lodh also argued that the estimation of turnover was arbitrary an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case again finalised the assessment and determined the turnover. It was submitted that such a determination being a pure finding of fact, cannot be challenged in the present writ petition.   We have considered the rival submissions. So far as the objection to the estimation of turnover is concerned, we find that the same has been arrived at on proper consideration of all the facts and cir....