1992 (12) TMI 218

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...., passed by the Sales Tax Tribunal, Bench I, Agra, in Second Appeal No. 1188 of 1984, for the assessment year 1983-84. 2. The said appeal was fixed for hearing on 25th January 1989 and as no one appeared on behalf of the assessee revisionist, the said appeal was disposed of on merits and was dismissed. Thereafter the assessee filed petition for recalling the said order on the ground that the asse....

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..... No authority to the contrary has been pointed out by the learned Standing Counsel and the impugned order shows that heavy reliance has been placed on the survey report in confirming the turnover determined by the lower authorities. This was, in my view, not permissible. 4. Learned counsel also pointed out that on an earlier date the assessee had filed written arguments before the Tribunal and w....