1954 (3) TMI 47 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled in a case involving a boarding house and cafe proprietor. The Tribunal did not have the authority to increase the turnover determined by the assessing authority. The turnover for the boarding house was modified to Rs. 61,346-6-0 instead of Rs. 66,814. The assessment based on best judgment principle was upheld. The petition was dismissed without costs.