Prakash Krishna, J. - (1.) This revision is directed against the order of the Sales Tax Tribunal dated 31st August, 1992, passed in Second Appeal No. 1469 of 1978 for the assessment year 1972-73.
(2.) The dispute in the present revision relates to the Assessment Year, 1972-73 under Central Sales Tax Act. The applicant is a registered dealer and carried on the business of manufacturing and selling of yarn. Its factory is situated at Modi Nagar Ghaziabad. It has also got its Sales Depot at Delhi.
(3.) The only point involved in the present revision is with regard to rejection of its claim of stock transfer to Delhi Depot to the extent of Rs. 30,22,371.00. The assessing authority has accepted the accounts books of the dealer/applicant, but it has disallowed the stock transfer to the extent of the amount indicated above.;