1946 (5) TMI 10 - HC - VAT and Sales Tax

Summary

The petitioner, a petty dealer, faced hardship due to Sales Tax authorities' orders. Discrepancy in turnover amount. Assistant Commissioner accepted Rs. 4,068 but disallowed non-taxable goods claim for lack of cash memos. Board found Rs. 3,000 as taxable turnover. Assistant Commissioner raised it to Rs. 5,000 due to missing memos. Board disagreed, restoring Sales Tax Officer's order partially. Other points dismissed. Petition partly allowed.