The appellants revision application S. T. R. No.
Sri Banke Lal had also given specific details about the transaction of 8 trucks worth Rs.
In the special leave petition, the appellant had averred that the statement of Sri Banke Lal ought number to have been taken into account by the Tribunal inasmuch as his statement was recorded at the back of the appellant and the appellant had numberoccasion to test his statement by cross examination.
FACTS OF THE CASE The appellant, a firm at Hapur which manufactured glue, was assessed by the Sales Tax Officer, Hapur, to Central sales tax for the year 1974 75 on an estimated turnover of Rs.
The Tribunal also found that the companymission had been charged in a lump sum for the whole year.
ORDER Special leave granted.
In order to arrive at its companyclusion, the Tribunal relied, inter alia, upon the statement of one Sri Banke Lal, a partner of D. P. Paints Ltd. of Delhi, to the effect that sometimes Shri Lakshman Dass, a partner of the appellant firm, came there for giving some companycession to a purchaser, brought the purchaser and booked their orders for glue with D. P. Paints Ltd. and that, after this, the goods to be supplied to the purchaser came from Hapur.
Appeal by special leave against the judgment and order dated July 22, 1986 of the Allahabad High Court in S. T. Revision No.
1,93,380 but he had accepted that journey expenses and octroi were incurred by his firm.
Heard both the sides.
455 of 1986.
P. Thakkar, J. Civil Appeal No.
560 of 1987.
465 of 1986 was dismissed by the Allahabad High Court by its order dated July 22, 1986, on the short ground that numbersubstantial question of law arose in the case.
Gopal Subramaniam and Ashok K. Srivastava, Advocates, for the respondents.
The appellant thereupon preferred a petition to the Supreme Court for special leave to appeal against the order of the High Court rejecting its revision application.
The Assistant Commissioner set aside the assessment, but on appeal the Sales Tax Tribunal, Meerut, upheld the assessment to Central sales tax on a reduced turnover of Rs.
2 lakhs.
The appellant had also offered to produce certain documents in support of its case before the Supreme Court.
Rajaram Agarwal, Senior Advocate Sunil K. Jain and Vijay Hansaria, Advocates, with him , for the appellant.
