A.P.Misra, J. - (1.) Heard the learned counsel for the parties. In the present revision the question raised is whether on the facts and circumstances of the case, the Sales Tax Tribunal was justified in law in holding that the applicant has done business in its own account on the basis of survey dated 23rd April, 1977.
(2.) The present revision relates to the assessment year 1978-79. The applicant's case is that it has not done any business in the year in question and it declared its turnover to be nil. The Sales Tax Officer, however, rejected the contention of the applicant and fixed taxable turnover at Rs. 1,15,000 and imposed with the tax of Rs. 4,200.
(3.) In appeal by the dealer, the appellate authority dismissed its appeal. In the second appeal, the Sales Tax Tribunal has also dismissed the same.;