1985 (4) TMI 270

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..... 1970-71. The respondent-assessee carried on the business in copper plate electrolytic. For the assessment year in question its books of account were rejected and best judgment assessment was passed. First appeal filed by the assessee succeeded and the matter was remanded back to the assessing authority. On remand the books of account were accepted by the assessing authority. However, copper pla .....

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..... Uttar Pradesh is pleased to enhance, with effect from the date of publication of this notification in the Gazette the rate of sales tax in respect of the turnover of wares made of any metal or alloy other than brass or aluminium, from two paise per rupee to three paise per rupee at all points of sale." A perusal of the aforesaid notification indicates that the intention to enhance the rate of t .....

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