1994 (5) TMI 238

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....petition is filed by the Sales Tax Officer, Ward No. 40, New Delhi, questioning the order of the Sales Tax Appellate Tribunal, Delhi, dated October 8, 1992, in Appeal No. 53/SIT/92-93 relating to the case of the assessee (2nd respondent). By the order dated October 8, 1992 (annexure P2) the Tribunal modified the order of the Assistant Commissioner of Sales Tax dated March 27, 1992. The order of....

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....e presence of the learned assessing authority." Thus the Assistant Commissioner, by order dated March 27, 1992, reconfirmed his order dated February 6, 1992. Aggrieved by the said conditions imposed by the Assistant Commissioner, the dealer filed an appeal before the Tribunal in Appeal No. 53/SIT/92-93 and the said appeal was partly allowed by retaining the conditions imposed by the Assistan....

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....bunal was against an order passed by the Assistant Commissioner in a "petition" and was also bad. Counsel for the dealer (respondent No. 2) has made his submissions stating that the "petition" was treated as an appeal by the Assistant Commissioner. In our view, the Tribunal was right in holding that the "petition" filed by the assessee before the Assistant Commissioner could be and was treated ....