1986 (10) TMI 309

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..... sed by the assessing authority on 25th March, 1976. Immediately on the next day a notice dated 26th March, 1976, under section 21 of the U.P. Sales Tax Act (hereinafter referred to as the Act) was issued to the assessee. The assessee challenged the validity of this notice right up to the Tribunal. The Tribunal has recorded the following findings of fact: (1) that the notice issued under section .....

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..... l, on the basis of two decisions of this Court in General Electric Company of India Ltd. v. Sales Tax Officer, Kanpur [1974] 33 STC 108 and M.L. Shukla Co. v. Sales Tax Officer, Kanpur 1981 UPTC 396 which took the view that the proceedings under section 21 of the Act cannot be initiated for the purposes of verification of the information available with the sales tax authorities, has after follow .....

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