1973 (5) TMI 99

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....ent to sales tax as well as the appellate 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....