Ramesh Chand Kailash Chand vs Commissioner Of Sales Tax on 2 February, 1983 In Commissioner of Sales Tax v. Murli Dhar Shyam Saran 1976 UPTC 207, a Division Bench of this Court of which one of us was a member, observed that : Allahabad High Court Cites 4 - Cited by 2 - R M Sahai - Full Document