1989 (1) TMI 320

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..... no show cause notice was given by the Sales Tax Officer to the assessee stating the reasons for non-acceptance of the turnover of sales. This point was repeatedly pressed by the assessee before both the appellate authorities below but has not been adverted to by any of the appellate authorities in their orders. Accordingly, I had called for the assessment record of the assessee from the Sales Tax .....

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..... Rs. 200 (rupees two hundred). The impugned orders passed by all the three authorities below are hereby set aside and the case is remanded back to the Sales Tax Officer concerned to proceed in accordance with law after complying with the terms of the aforesaid second proviso to sub-clause (7) of rule 41 of the U.P. Sales Tax Rules. Petition allowed. - - TaxTMI - TMITax - CST, VAT & Sales Ta .....

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