1968 (12) TMI 76

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..... x Act. Assessment orders were made against the petitioner, but the assessments were set aside in appeal and the case was remanded. In the assessment proceedings taken on remand, the Sales Tax Officer noted the statement of the petitioner that it had supplied goods to U.P. dealers in 1956-57 worth Rs. 3,39,045.06 and in 1957-58 goods worth Rs. 4,07,603.50, and the material on which the petitioner s .....

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..... rieved by the orders under section 22, the petitioner has filed this and the connected petition. It is clear from the original orders concluding the assessment proceedings on remand that the Sales Tax Officer applied his mind to the material on the record before him and after a process of careful deliberation came to the conclusion that the petitioner was not liable to tax in respect of the turn .....

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