1985 (9) TMI 331

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..... ed against the petitioner-company, which runs a brick-kiln, for the assessment years 1980-81 and 1981-82. The first appellate authority gave substantial relief to the assessee on the turnover for the year 1980-81. However, it maintained the order of the assessing authority regarding the purchase of coal for a sum of Rs. 2,500 by the assessee. For the year 1981-82, the first appellate authority gav .....

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..... the order of the Tribunal immediately indicates that it confined its attention to the appeals preferred by the Commissioner of Sales Tax. It did not advert at all to the appeals preferred by the assessee so far as the question of the quantum of turnover is concerned. It may be that the Tribunal may have felt that no case has been made out for interference, but that is a matter of inference. As the .....

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