1985 (12) TMI 363

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....red by the assessee against the judgment dated nil passed by the Sales Tax Tribunal, Meerut, relating to assessment year 1978-79. 2. The applicant deals in iron and steel. In the year in question the books of account were rejected and the turnover was enhanced by the assessing authority. The assessee had claimed exemption against Forms 3-A to the extent of Rs. 11,86,112/-which was also rejected....

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....ee to claim any exemption on the sales made to the aforesaid firm and the order of the Tribunal in this regard is liable to be maintained. 4. As regards the sales made to M/s. National Iron Depot, Haldwani, it has been found by the Tribunal that the firm was registered and the forms in question were issued but the Haldwani party had shown much less sales in the details filed before the relevant....