TMI Blog1997 (9) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... , JJ. The judgment of the Court was delivered by R. JAYASIMHA BABU, J.- The assessee has come up in appeal against the order of the Joint Commissioner, who suo motu revised the order of the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as insufficient to establish that there had been a prior sale and that the sales effected by the assessee were second sales. The Commissioner, therefore, restored the order of the assessing officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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