Commissioner Of Sales Tax vs Madhu Chemical Works on 6 January, 1988
19. Similar views have also been expressed by this Court in Commissioner of Sales Tax, U.P. v. Dwarica Das Varun Kumar 1979 UPTC 1152, Sadhu Ram fugal Kishore v. Commissioner of Sales Tax 1985 UPTC 112, Agarwal Wooden Products v. Commissioner of Sales Tax 1985 UPTC 838 and Commissioner of Sales Tax, U. P. v. Steel Engineering Corporation [1981] 48 STC 432.