9911796707
TMI Blog2000 (7) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Sales Tax Tribunal, Agra Bench-II, Agra, in Cross Appeal Nos. 1067 of 1982 and 2475 of 1982, relating to the Assessment Year 1978-79 filed by the Applicant and the Commissioner of Sales Tax, before the Tribunal. 2. Briefly stated the facts are that the applicant is the registered dealer under the provisions of the U. P. Sales Tax Act and is engaged in the business of manufacture and sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the firing period of 99 days disclosed by the applicant, to 133 days as fixed by the Assistant Commissioner (Judicial) and confirmed by the Tribunal. He submitted that the surveys made on 31st July, 1978 and 7th January, 1979 can not be said to be adverse to the applicant in as much as no responsible person was found at the time of survey and further the stock of coal noted by the Surveying Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coal register. The increase of firing period as shown, has been made on the basis of statement made by the persons found at the time of survey on 31st July, 1979 and that firing continued till 8th June, 1978. 5. The learned Counsel for the petitioner submitted that intimation in regard to closing of firing till the second season with effect from 25th January, 1979 was given on 25th February, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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