1991 (5) TMI 242

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....e and sale of carpets. He admittedly filed returns for seven months beginning from June to December, 1978. Returns for the remaining months were not filed. In these returns the assessee had disclosed export to the extent of Rs. 12,49,418.84. Several opportunities were given to the assessee but he did not appear. Ultimately the Sales Tax Officer made a best judgment assessment estimating the turnov....

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....00. At the instance of the learned counsel for the assessee record of originals was called for, which has been produced by the learned Standing Counsel. At the time of hearing, learned counsel for the assessee, submitted that no opportunity was given to the assessee to prove its case and the department is not right in law in placing reliance on section 12-A of the U.P. Sales Tax Act, 1948 and t....

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....tunity was provided to the assessee. The ratio of the said case is, therefore, of no help to the assessee. The first submission made by the learned counsel for the assessee, therefore, fails. The second submission made by the learned counsel for the assessee is that while remanding the case to the first appellate authority the Sales Tax Tribunal ought not to have fixed a rider of a figure of Rs....