1946 (5) TMI 9 - HC - VAT and Sales Tax

Summary

The case has been remanded for a fresh examination of evidence and assessment due to conflicting views on the admissibility of cash or credit memo volumes as evidence under Rule 36(1). The Board emphasizes that assessing authority can consider other evidence besides these memos and exercise judgment in making assessments. The petitioner has the opportunity to prove the genuineness of sales for which exemption is claimed. Other grounds in the petition do not merit consideration.