9911796707
TMI Blog1986 (7) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Act) against the judgment dated February 20, 1986, passed by the Sales Tax Tribunal, Gorakhpur Bench, Gorakhpur, dismissing the appeal of the assessee for the assessment year 1975-76 arising out of proceedings under section 21 of the Act. The assessee deals in pumping set and machinery parts. After the original assessment was passed it was discovered that machinery parts worth Rs. 66,886. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed by the Assistant Commissioner (Judicial). It clearly mentions that at the time of hearing, counsel for the assessee was present. The next submission made by Mr. Singh is that the assessee wanted to produce a copy of the account before the Tribunal in order to satisfy it that no turnover has escaped assessment. It is pertinent to mention here that the copy of the account sought to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing the counsel for the parties I am of the opinion that the matter requires reconsideration by the Tribunal. 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 in the light of the observations made above and direct the Sales Tax Officer concerned to pass a fresh assessment order in proceedings under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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