2000 (7) TMI 981

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.... applicant has filed the present revision against the order dated 27th September, 1990 passed by the Sales Tax Tribunal, Allahabad Bench-II, Allahabad in Second Appeal No. 124 of 1988 relating to Assessment Year 1982-83 under Section 11 of the U. P. Trade Tax Act (hereinafter referred to as the Act). 2. Briefly stated facts giving rise to the present revision are that the applicant is registere....

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....order dated 27th September, 1990 has allowed the appeal filed by the Commissioner of Sales Tax and has restored the assessment order. 3. I have heard Sri Rajesh Kumar learned Counsel for the applicant and the learned Standing Counsel for the respondent. 4. The learned Counsel for the applicant has submitted that even if the books of accounts is to be disbelieved for non-maintenance of manufa....