1983 (9) TMI 262

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..... and Ved Prakash, prays that the Tribunal, Allahabad, be required to state the case and refer three questions of law, formulated by it in paragraph 13 of the application, for the opinion of the Court. 2. The main controversy, in relation to which the questions formulated by the assessee are said to arise from out of the appellate order of the Tribunal, centres round the question as to whether the .....

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..... is gross turnover. 3. The learned counsel for the assessee contends that the Tribunal committed a mistake of law in ignoring the exemplars of country liquor dealers of Lucknow, cited by him and in taking irrelevant material into consideration by relying upon the exemplar of a country liquor dealer of Allahabad district. This, according to him, vitiates the finding recorded by the Tribunal. 4. .....

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