ANSHUMAN SINGH, J.

( 1 ) THIS revision under Section 11 (1) of the U. P. Sales Tax Act has been filed by the assessee against the order dated 14th December, 1984, passed by the U. P. Sales Tax Tribunal, Lucknow, relating to the assessment year 1974-75.

( 2 ) THE applicant-revisionist is a public limited company incorporated under the Companies Act having its registered office at Mirza Ghalib Road, Dunlop House, Calcutta and a branch office at 3, Shahnajaf Road, Lucknow and is registered under the U. P. as well as under the Central Sales tax Acts. For the assessment year in question the Assistant Commissioner (Assessment)accepted the books of account of the applicant and assessed it on the total taxable turnover of Rs. 8,49,82,955. 09. The applicant feeling aggrieved by the said order filed an appeal before the deputy Commissioner (Appeals), Sales Tax and by order dated 25th April, 1981, the said appeal was partly allowed. The applicant aggrieved by the aforesaid order preferred a second appeal before the Sales Tax Tribunal and the Tribunal dismissed the appeal by the impugned order. The assessee has challenged the said impugned order in the instant revision.

( 3 ) I have heard Mr.

Click Here to Read the rest of this document