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Sri Durga Brick Field Versus State of U.P.

Civil Misc. Writ Petition No. 1066 of 1990 - Dated:- 24-1-1991 - A.N. Varma AND R.K. Gulati, JJ. JUDGMENT By The Court - In Writ Petition No. 858 of 1990, decided on 17-7-1990, a Division Bench of this Court held that where 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 ac .....

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