Rajes Kumar, J. - (1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 6th March, 1999 relating to the assessment year 1996-97.
(2.) Dealer/opposite party (hereinafter referred, to as "Dealer") was engaged in the business of manufacture and sale of fans. The business was started in the month of November, 1996, thus the period for the assessment is from November, 1996 to 31st March. 1997. Dealer had disclosed taxable turnover at Rs. 8600/-. All the authorities below have rejected the books of account and enhanced the turnover. Tribunal has fixed the turnover at Rs. 90,000/- and declared non-taxable being total turnover below the taxable limit.
(3.) Heard learned Standing Counsel. Despite service of notice, no one appears on behalf of the dealer.;