1986 (7) TMI 364

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..... t file return for the months of May, June, July and August, 1983 and consequently it was assessed under rule 41(5) of the U.P. Sales Tax Rules for the aforesaid months by the Sales Tax Officer. In the first appeal filed by the assessee the turnover fixed by the assessing authority was reduced by fifty per cent. The assessee feeling aggrieved preferred a second appeal before the Tribunal which dis .....

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..... sessment order, the order passed by him cannot be sustained. Consequently the orders passed by the Assistant Commissioner (Judicial) and the Tribunal are also liable to be quashed. In the result, the revision succeeds and is allowed. The order passed by the Tribunal is set aside and it is directed to decide the appeal afresh and while doing so it will send the case back to the assessing authority .....

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