2000 (9) TMI 1018

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....unal, Bench-3, Ghaziabad, in cross appeals Nos. 595 of 1986 and 33 of 1987 relating to the assessment year 1981-82 (U.P.). 2.. The facts giving rise to the present revision are that the applicant is a registered dealer under the provisions of the U.P. Sales Tax Act, 1948 (now U.P. Trade Tax Act) (hereinafter referred to as "the Act") and is engaged in the business of manufacture and sale of iron ....

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....plicant has submitted that in the present case the assessment proceeding had been initiated in the month of December, 1983 and continued thereafter. However due to unfortunate incident, in November, 1984, the books of accounts were destroyed in the fire on account of anti-social elements and, therefore, the applicant could not produce the books of accounts before the authorities. He further submit....