1971 (8) TMI 194 - HC - VAT and Sales Tax

Summary

The Allahabad High Court ruled in favor of the assessee, stating that the cheque deposit should be deemed as payment towards the admitted tax for the year 1962-63. The court accepted the explanation of the assessee and held that the appeal should not have been rejected as incompetent. The Commissioner of Sales Tax's reference was answered in the affirmative. The assessee was awarded costs of Rs. 100.