1992 (8) TMI 265

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....1980-81, it disclosed taxable turnover of Rs. 2,99,930.40. Its account books were rejected and total turnover was enhanced by the assessing authority by Rs. 1,00,000. On appeal by the applicant, the first appellate authority reduced the enhancement by Rs. 70,000. Thereafter the Revenue preferred second appeal before the Sales Tax Tribunal which by its impugned order dated August 27, 1987, restored....

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....epresentative shall be deemed to be service on the Commissioner. The Tribunal has also taken the same view and, therefore, there is no error in the judgment of the Tribunal and as such this argument has no force. Lastly the restoration of the quantum made by the Sales Tax Tribunal was challenged. A perusal of the order of the first appellate authority shows that it gave absolutely no reason wha....