1977 (2) TMI 34

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..... of the Central Sales Tax Act, 1956 were filed against the consolidated order dated 5th April, 1974, passed by Shri R.K. Goswami, Asstt. Commissioner, Sales Tax in respect of the assessment year 1969-70. The Act aforesaid has been repealed by the Delhi Sales Tax, 1975. These revisions have therefore been transferred to this Tribunal and are treated as appeals. 2. The assessment was made exparte. .....

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..... not be delivered by the son to the father. It is stated that if he had received the notice, he would not have failed to appear before the assessing authority when he had been appearing on other dated fixed by the assessing authority. 4. In the circumstances stated above, I think dealer should be allowed one more opportunity to place his case before the assessing authority. 5. I, therefore, all .....

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