1986 (7) TMI 396

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....1986 passed by the Sales Tax Tribunal, Meerut relating to assessment year 1978-79. 2. The questions sought to be answered by this Court are as under : "1. Whether in view of the decision of Hon'ble Mr. Justice Anshuman Singh in M/s. Jaipal Goyal v. C. S. T., 1986 STR 361 and in view of the decision of Hon'ble Mr. Justice S. K. Dhaon in M/s. Santosh Kumar & Bros. v. C. S. T., 1986 U....

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.... In view of the judgment of this Court in M/s. Jalpal Chand Goyal v. Commissioner Sales Tax, 1986 STR 361, the assessee applicant is not required under the law to give any notice regarding the closure or start of the brick-kiln. Since the Tribunal in the instant case has taken a contrary view I think that the order passed by it cannot be sustained and the question raised are answered in favour of ....