1989 (4) TMI 317

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....e, which he never intended to commit, but had happened. The case on hand is one such. Having regard to the finding of the Sales Tax Appellate Tribunal: "The turnover in question, viz., Rs. 6,77,719 was shown in the accounts and also furnished to the assessing authority by various statements before initiating the final assessment proceedings. The appellants have submitted themselves for assessme....