1996 (9) TMI 567

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....itions (STCs Nos. 9, 10, 11 and 12 of 1988) have been filed by the assessee under section 42(2) of the Haryana General Sales Tax Act, 1973 (for short, "the Act"), which will be disposed of by this common judgment as the common questions of law and facts are involved therein. 2.. The assessee is a limited company and is a registered dealer. The assessee is engaged in the manufacture and sale of ....

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....o registered dealers? 2.. Whether, on the facts and in the circumstances of the case, the impugned assessment order in which additional demand has been created was not a best judgment assessment? 3.. Whether, on the facts and in the circumstances of the case, it could be said that sufficient opportunity was afforded to the petitioner for producing the evidence in support of his claim for sal....

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....unt were not produced during assessment proceedings on the plea that the books including the declaration forms were burnt by the violent mob during a strike in the assessee's factory. A report was also lodged to this effect at the police station. The Assessing Authority finalised assessments for both the years (1971-72 and 1972-73) thereafter. The claim put forward by the assessee, that sales had ....

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....unsel for the respondent has stated that the assessee did not make any effort to collect information regarding the alleged sales made to the registered dealers. Assessments had been framed on the basis of the trading account and the balance sheet relating to the next assessment year which contained certain figures of sales for the earlier year. 8.. Assessment had been framed for the assessment ....