Appeal by Special Leave from the Judgment and Order dated 31 7 1979 of the Assistant Commissioner Judicial Sales Tax.
M. Tarkunde, P. H. Parekh and S. B. Singh for the Appellant.
Markendaya for the Respondent.
XV of 1948 hereinafter referred to as the Act .
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Judgment of the Court was delivered by VENKATARAMIAH, J. The appellant is a firm carrying on business at Mandi Anandganj, Barut, District Meerut in the State of Uttar Pradesh and is a dealer as defined in the P. Sales Tax Act, 1948 Act No.
Meerut in Appeal No.
3345/1979.
The appellant was granted leave to appeal to file the above appeal directly against the order of the Assistant Commissioner Judicial since the question involved in this case had already been decided by the High Court of Allahabad in M s. Durga Dass Narain Dass v. The State of Uttar Pradesh Ors.
It has filed this appeal by special leave under Article 136 of the Constitution against the order dated July 31, 1979 passed in Appeal No.
1502 of 1978.
