1990 (7) TMI 368

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..... ion filed by the petitioner for relieving him from the obligation to pay the instalments of the amount which he bad undertaken to pay in a lump sum in terms of a scheme conceived under Section 7-D of U. P. Sales Tax Act. The Commissioner, Sales Tax has rejected the petitioner's application. 2. The contention of Sri M. Katju is that the petitioner's unit was lying closed and, therefore, it .....

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..... paid by him because his turnover turned out to be either nil or that it was not adequate on account of various factors. 4. There is another reason why we are not persuaded to interfere. Clause 16 of the agreement specifically provides that it will not to open to the dealer to pay a reduced amount or to resile therefrom. This clause clearly contemplates that once the dealers agree to pay the tax i .....

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