2000 (1) TMI 839 - SCH - VAT and Sales Tax

Jurisdiction of High Court - Held that - Appeal allowed. As on the findings of fact reached by the Tribunal, no justification for the High Court s interference with the order under appeal before it, insofar as it related to the items of insurance, service performance deposit and defective C form for the two years in question. Thus the order under appeal is set aside, insofar as these three items are concerned.

Summary

The Supreme Court of India allowed the civil appeals, setting aside the High Court's decision regarding insurance, service performance deposit, and defective "C" form for the two years in question. The High Court was not justified in reversing the findings of the Tribunal on these matters. No costs were awarded.