1999 (8) TMI 935

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..... it dismissed the dealer s second appeal No. 778 of 1998 for assessment year 1995-96. 2.. I have heard learned counsel for the revisionist Sri M. Manglik and Sri B.K. Pandey, learned Standing Counsel. 3.. The revisionist is a biscuit manufacturer and had returned a turnover of Rs. 26,35,851 which after a proper examination of its accounts was accepted by assessment made under rule 41(8) of t .....

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..... . This was the contention of the assessee before the assessing officer as well who has not controverted the dealer s contention that it had an automatic plant nor in the reassessment the assessing officer has mentioned how the extra number of employees could increase the production. The Tribunal has also not mentioned how in an automatic plant extra number of employees could effect the production. .....

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