1990 (8) TMI 387

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....Nagpur, carries on business of running a printing press. He got himself registered as a dealer under the Bombay Sales Tax Act, 1959 (the Act). 2. During the period 1974-75 the turnover of the applicant was approximately Rs. 14,151 and during the year 1975-76 it was Rs. 63,012. On the whole of the turnover of Rs. 63,012 sales tax was levied by the Sales Tax Officer since the assessee was not ent....

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....ffected by the dealer during the year under assessment was less than Rs. 30,000 STA-1059 (iii) G-1 dated 28th December, 1959, G.N.F.D. No. STA-1071/131-M-1 dated 13th October, 1972 and No. STA-1077/172/RES-8 dated 1st April, 1977 29-9-63 to date.  3.. The assessee filed an appeal before the Assistant Commissioner which was dismissed. The Tribunal confirmed these orders and also rejected ap....