2000 (7) TMI 958

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....ibunal, Saharanpur Bench, Saharanpur, in Second Appeal No. 106 of 1985 relating to the assessment year 1983-84. 2.. The facts giving rise to the present revision is that the applicant was found carrying akhrot for the value of Rs. 39,725.66 through truck No. 7715-J.K.P. which was intercepted on October 16, 1983 at Sarsawa check-post. He was found with an old form No. XXXI bearing No. 465796, whi....