2000 (8) TMI 1072

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....mber 17, 1990, passed by the Sales Tax Tribunal, Gorakhpur Bench, Gorakhpur, in second appeal No. 1034 of 1998 (1981-82) has preferred this revision under section 11 of the U.P. Sales Tax Act, 1948 (now Trade Tax Act) (hereinafter referred to as "the Act"). 2.. The facts of the case in brief are that the opposite party is a registered dealer under the provisions of the Act and is engaged in the....

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....les Tax Officer, Sector 4, Gorakhpur, who vide order dated September 26, 1986 had passed assessment order imposing tax liability to the tune of Rs. 80,000 on escaped turnover of Rs. 10,00,000. The said order was challenged in first appeal filed by the assessee before the Assistant Commissioner (Judicial) who vide order dated July 28, 1988 had accepted the contention of the assessee that the Sales ....

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....e Sales Tax Officer, Sector 4, Gorakhpur, had passed any assessment order. From the perusal of the order of the Tribunal, it appears that the file was closed without passing any assessment order. The Sales Tax Officer, Sector 4, could have got the jurisdiction to initiate the proceedings under section 21 of the Act and also to pass assessment order only if he had passed earlier assessment order as....