1988 (1) TMI 347

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....J. and ANJANEYULU, J.-We have heard the learned counsel for the petitioner and also the learned Government Pleader on behalf of the respondents. The submission made by the learned counsel for the petitioner is that the revision notice dated October 13, 1987, proceeds on the assumption that it is for the assessee to prove that raw material had already suffered sales tax. His submission is that t....