1996 (7) TMI 537

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....nder section 42(2) of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the Act") for a direction to the Sales Tax Tribunal, Haryana, to refer the following questions of law to this Court for its opinion:   (i) Whether the Tribunal was justified in holding without evidence of suppression that under-valuation of stock by the dealer with the intention of concealing sales? ....

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....y the Assessing Authority by issuing notice under section 48(2) of the Act. On scrutiny of the summary prepared from the return filed by the assessee, it was noticed that there was a heavy fall in sales compared to the previous year for which assessee was directed to file an affidavit disclosing reasons for fall in the sale. Explanation given by the assessee was that he had been deducting 25 per c....