R.K.Gulati, J. - (1.) This sales tax revision is directed against an order passed by the Sales Tax Tribunal, Saharanpur Bench, Saharanpur. By the impugned order, the Sales Tax Tribunal has confirmed the order of the Assistant Commissioner (Judicial), Sales Tax, setting aside the assessment order for the assessment year 1980-81, passed against the assessee, to be made de novo by the Sales Tax Officer.
(2.) It was argued on behalf of the assessee, that the order passed by the Sales Tax Tribunal as well as the order of the Assistant Commissioner (Judicial) are erroneous in law and on facts, as no case for setting aside the assessment was made out.
(3.) I have heard learned counsel for the parties. I find, there is no substance in the above contention.;