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1991 (4) TMI 446

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....amus restraining the Sales Tax Officer/Assistant Commissioner (Assessment), Sales Tax, Noida, Ghaziabad, respondent No. 3 from passing any assessment order for the assessment years in question 1984-85 and 1988-89 both under the U. P. and Central Sales Tax Act against the petitioner and also prohibiting the Sales Tax Officer/Assistant Commissioner (Assessment) aforesaid from imposing any sales tax ....

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....aforesaid respondent No. 3 proceeded to consider the assessment for the relevant years in question and, in fact, also considered whether the grant of the eligibility certificate to the petitioner under section 4-A of the U. P. Sales Tax Act was valid or not. It is this act of the assessing authority- respondent which is the subject-matter of challenge in the present writ petition. 3. Having heard....