1991 (7) TMI 339

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....n against the order of the Sales Tax Appellate Tribunal (Main Bench) passed in T.A. No. 601 of 1981 on 19th March, 1982. The assessee filed an appeal against the order of the Appellate Assistant Commissioner relating to the assessment for the assessment year 1963-64 under the Central Sales Tax Act, 1956. A turnover of Rs. 18,32,207.05 was assessed as inter-State sales. The estimated turnover wa....

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....rded by the authorities to the effect that the sales were inter-State sales are unexceptionable and do not call for any interference. Learned counsel for the petitioner, faced with this situation, submitted that before the Tribunal an additional ground had been raised supported by an affidavit, but that ground was not properly appreciated. The additional ground which is available on the typed s....

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....rred to the branches, but inter-State sales. Secondly, there is nothing on the record to show that the same goods had been subjected to Central sales tax at the hands of the assessee. The affidavit besides being vague and not supported by any assessment order cannot advance the case of the assessee, because in the affidavit also what is averred to is that the transactions "represent inter-branch t....