2000 (8) TMI 1152

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....applicant has filed the present revision against the order dated 28th September, 19190 passed by the Sales Tax Tribunal, Kanpur Bench-I, Kanpur, in Second Appeal No. 289 of 1984 relating to the Assessment Year 1980-81. 2. The facts of the case in brief are that the applicant is a registered dealer under the provisions of U. P. Sales Tax Act and was engaged in the business of television, electro....

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....rder had dismissed the appeal. 3. I have heard Sri Shashi Kant, learned Counsel for the applicant and Sri B. K. Pandey, learned Standing Counsel who has put in appearance on behalf of the respondent. 4. Learned Counsel for the applicant submitted that unfortunately in a fire which took place on 12th April, 1981, the books of accounts and other documents maintained by the applicant had been b....

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....y relevant material as a categorical stand was taken before the authority that the applicant had not imported any goods against those form 31 which have not been considered by the authorities. The assessment order has been confirmed in appeal. I find that before the Assessing Authority the applicant was not able to prove that he had not imported any goods against Form 31 except giving the explanat....