1995 (3) TMI 453

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....axation Tribunal Act, 1987 and is a substitute for one under article 2261227 of the Constitution of India in terms of the provisions of the Act of 1987, read with article 323B of the Constitution. The subject-matter is within the exclusive jurisdiction of this Tribunal, to which the jurisdiction of the High Court has been barred. After hearing Mrs. Sudipa Roy, learned advocate for the applicant an....

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....to produce original copies of purchase bills, relevant entries in the books of account and counterfoils of used declaration forms previously issued. It was also stated in the order that in the absence of books of account, the officer could not cheek purchases of raw materials vis-a-vis sales. The application is finally disposed of by the following order: The applicant will be at liberty to file....