1991 (1) TMI 440

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....here a dealer elects to pay the sales tax in a lump sum under Section 7-D of U P. Sales Tax Act, it is not open to him to contend th it the agreement or election is not binding on him because the unit was lying closed or the turnover turned out to be either nil or inadequate on account of various factors. The Bench further referred to a clause in the agreement which specifically provides that it w....