1969 (12) TMI 104 - HC - VAT and Sales Tax

Summary

The petitioner sought a writ of prohibition to prevent assessing authority from revising assessments based on materials recovered during an inspection. The court ruled that such materials can be relied upon for assessments, as per precedents and Supreme Court decision. The writ petitions were dismissed, with the revenue directed to provide the petitioner an opportunity to inspect and copy the seized records. No costs were awarded. (Case: 1969 (12) TMI 104 - MADRAS HIGH COURT)