GAUR was one of the manufacturers of military optics in Soviet Union between the world wars. Basically, this model is one of the ones that were made in 1930´s (probably in 1936) in Soviet Union under co-operation with Germans and it is basically the same as german SF14Z with some minor modifications. Overall, this is one interesting object from the era and specially interesting because this is one of the objects that is still usable example of co-operation with Germany and USSR just before the war.
The optics are really good condition and this has been refurbished for military use professional optics crew in army ordnance depot (documents included) in 1980´s and 1990´s. Kit also includes the original azimuth aiming circle and early model wood screw attachment point.If you need detailed photos from some parts, let me know.