turnover on the basis of past records and the size of imports. As such it cannot be said that the assessment of the turnover ... cent on the first category of sales, but had decreased the turnover of this category. With regard to the second category of sales
petition is not maintainable because the petitioner has not alleged that his turnover exceeds Rs. 40,000 so as to make him liable ... indulging in a running business whose turnover is not fixed but is liable to increase or decrease and, therefore, if the petitioner believes that
Mahadeva Upendra Sinai Etc. Etc vs Union Of India & Ors on 7 November, 1974
Deputy Commissioner Of Agricultural ... vs Alwaye Agencies on 31 January, 1974
Equivalent citations: [1974]34STC467
