TMI Blog1991 (5) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... eturns for the remaining months were not filed. In these returns the assessee had disclosed export to the extent of Rs. 12,49,418.84. Several opportunities were given to the assessee but he did not appear. Ultimately the Sales Tax Officer made a best judgment assessment estimating the turnover of the assessee in U.P. at a figure of Rs. 35,00,000, which was confirmed by the first appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en produced by the learned Standing Counsel. At the time of hearing, learned counsel for the assessee, submitted that no opportunity was given to the assessee to prove its case and the department is not right in law in placing reliance on section 12-A of the U.P. Sales Tax Act, 1948 and thereafter in raising such a huge ex parte assessment. From a perusal of the assessment records it is clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first submission made by the learned counsel for the assessee, therefore, fails. The second submission made by the learned counsel for the assessee is that while remanding the case to the first appellate authority the Sales Tax Tribunal ought not to have fixed a rider of a figure of Rs. 35,00,000. Having heard learned counsel for the parties I find that there is force in this contention. The T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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