1973 (5) TMI 99

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....ppellate order of remand were challenged by a writ petition on a variety of grounds. One of the grounds taken was that the first assessment cannot be made under Section 21 of the U. P. Sales Tax Act. A learned Single Judge upheld this plea and allowing the writ petition quashed the impugned orders. Aggrieved the Sales Tax Officer has come up in appeal. 2. During the pendency of the appeal a Full ....