1970 (8) TMI 71

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..... All that the Additional judge (Revisions) Sales Tax has done is to set out the sequence of the proceedings taken before the assessing authority, the appellate authority and, thereafter, the revising authority. Finally, the two questions of law framed by this court in its order under section 11(4) of the U.P. Sales Tax Act have been set out. Nowhere do we find any statement of the facts relevant fo .....

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..... . In order to draw up a proper statement of the case it is advisable for the revising authority to draw up a draft statement of the case first and send a copy thereof to the dealer as well as the Commissioner of Sales Tax inviting suggestions from the parties for amendment or modifications of the draft statement; thereafter upon a proper hearing given to the parties, the revising authority shoul .....

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