1986 (7) TMI 396

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..... sment year 1978-79. 2. The questions sought to be answered by this Court are as under : 1. Whether in view of the decision of Hon'ble Mr. Justice Anshuman Singh in M/s. Jaipal Goyal v. C. S. T., 1986 STR 361 and in view of the decision of Hon'ble Mr. Justice S. K. Dhaon in M/s. Santosh Kumar Bros. v. C. S. T., 1986 UPTC 6, there being no requirement in law to give any intimation o .....

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..... yal v. Commissioner Sales Tax, 1986 STR 361, the assessee applicant is not required under the law to give any notice regarding the closure or start of the brick-kiln. Since the Tribunal in the instant case has taken a contrary view I think that the order passed by it cannot be sustained and the question raised are answered in favour of the assessee and against the revenue. 4. In the result the .....

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