1986 (9) TMI 390

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..... law in holding that the applicant has done business in its own account on the basis of survey dated 23rd April, 1977. The present revision relates to the assessment year 1978-79. The applicant's case is that it has not done any business in the year in question and it declared its turnover to be nil. The Sales Tax Officer, however, rejected the contention of the applicant and fixed taxable turno .....

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..... deciding the question whether the dealer was doing business for this year or not. It was urged on behalf of the department that actually even in the subsequent year it has been assessed to tax and, therefore, taking this circumstance there was nothing wrong for the authorities in rejecting the case of the dealer. The consideration that the dealer has done any business in a particular year or n .....

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