9911796707
TMI Blog1996 (9) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... l Sales Tax Act, 1973 (for short, "the Act"), which will be disposed of by this common judgment as the common questions of law and facts are involved therein. 2.. The assessee is a limited company and is a registered dealer. The assessee is engaged in the manufacture and sale of electrical automobile parts at Faridabad. Assessment proceedings were started for the assessment years 1971-72 and 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which additional demand has been created was not a best judgment assessment? 3.. Whether, on the facts and in the circumstances of the case, it could be said that sufficient opportunity was afforded to the petitioner for producing the evidence in support of his claim for sale to registered dealers? 4.. Whether, on the facts and in the circumstances of the case, the findings of the Tribunal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the violent mob during a strike in the assessee s factory. A report was also lodged to this effect at the police station. The Assessing Authority finalised assessments for both the years (1971-72 and 1972-73) thereafter. The claim put forward by the assessee, that sales had been made to the registered dealers under declaration forms, was disallowed. 5.. Petitioner went in appeal against the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made to the registered dealers. Assessments had been framed on the basis of the trading account and the balance sheet relating to the next assessment year which contained certain figures of sales for the earlier year. 8.. Assessment had been framed for the assessment year 1971-72 on October 27, 1978, and for the next assessment year on December 12, 1978. Therefore, it does give rise to a questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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