R.R.Misra, J. - (1.) This revision is directed against an order dated 31st March, 1987 passed by the Sales Tax Tribunal in regard to the liability of the assessee under the Central Sales Tax Act for the assessment year 1972-73.
(2.) The Tribunal has dismissed the appeals filed by the assessee for the assessment years 1971-72 and 1972-73, by the same consolidated impugned order dated 31st March, 1987 and has upheld the taxability of the assessee under the Central Sales Tax Act. Consequently, the assessee has filed Revision No. 527, which related to the assessment year 1971-72 and the present revision with regard to the assessment year 1972-73. Subsequently, Revision No. 527 was got dismissed by the assessee as not pressed. Therefore, I am left with the present revision filed by the assessee for the assessment year 1972-73 alone.
(3.) During the said assessment year the assessee engaged itself in the business of footwear. During both the assessment years 1971-72 and 1972-73 the assessee had admitted its liability to pay Central sales tax. The account books of the assessee have been accepted.;