1968 (12) TMI 76 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad quashed the orders made by the Sales Tax Officer under section 22 of the U.P. Sales Tax Act for the assessment years 1956-57 and 1957-58. The Court held that the Sales Tax Officer acted without jurisdiction in trying to rectify the assessment, as there was no apparent mistake on the face of the record. The petition was allowed, and the petitioners were awarded costs. (Case citation: 1968 (12) TMI 76 - ALLAHABAD HIGH COURT)