PRAKASH KRISHNA, J.

( 1 ) THE applicant, a public limited company, incorporated under the Companies Act, is carrying on the business of manufacture and sale of Vanaspati, refined oil and soap etc. By means of the present revision filed under Section 11 of U. P. Sales Tax Act, (hereinafter referred to as the Act), the applicant has challenged the order dated 7thof October, 1994 passed by the Trade Tax tribunal, Ghaziabad.

( 2 ) THE case has a checkered history and the dispute relates to the assessment year 1971-72 (U. P.)The Sales Tax officer, Ghaziabad rejected the taxable turnover and estimated it at Rs. 12,37,00299/ -. The assessment order was partly modified in appeal by the Assistant commissioner (Judicial) by reducing the turnover and fixing it at Rs. 12,36,37,357/ -. In further appeal, the Tribunal by its order dated 30. 1. 1985 allowed the appeal filed by the dealer applicant and remanded the matter back to the Assessing Authority with certain directions. The directions were to the effect that the dealer applicant be permitted to cross-examine the Lucknow dealer namely M/s. Ram Rikh Das Roop Chandra, The Assessing Authority was directed to produce the said dealer with record

Click Here to Read the rest of this document