9911796707
TMI Blog1989 (1) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by the assessee. Admittedly, no second appeal was filed thereafter. However, an application under section 22 of the U.P. Sales Tax Act was made by the assessee on 17th September, 1983, which was rejected by the Sales Tax Officer concerned by his order dated 10th October, 1983. On appeal, the Assistant Commissioner (Judicial) by his order dated 30th August, 1984 allowed the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment was rejected by the Assistant Commissioner (Judicial) vide his order dated 31st May, 1985 saying that the original order dated 30th August, 1984 passed by the first appellate authority was quite clear and the same needs no clarification. Aggrieved, the department filed a second appeal, which has been dismissed by the impugned order dated 26th May, 1987 passed by the Sales Tax Tribunal. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion raised by the Standing Counsel has got no basis whatsoever in so far as the present case is concerned. On the facts of this case, in my opinion, there is no error of law involved in the impugned order passed by the Sales Tax Tribunal. In the result, the revision fails and is dismissed with costs, which are assessed at Rs. 200 (rupees two hundred). Petition dismissed. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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