1997 (8) TMI 458

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..... General Sales Tax Act, 1973 (hereinafter referred to as "the Act"), for issuance of a mandamus directing the Sales Tax Tribunal, Haryana, to refer the following three questions of law to this Court for its opinion: "(i) Whether in the facts and circumstances of the case the honourable Tribunal was right in upholding the order of the lower authority on the basis of wrong fact findings? (ii) Wheth .....

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..... by one of the partners of the firm itself. Therefore, it is clear that the declarations furnished by the selling dealer, i.e., the appellant were bogus which were rightly disallowed by the assessing authority. Since the appellant had maintained wrong account books for suppression of sales, penalty too has rightly been imposed. In view of these clear facts on record the appeal has no force and is .....

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