1971 (9) TMI 169 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled in favor of the assessee, Babu Ram Vishnoi, stating that the survey report of 10th March, 1967, was not relevant for rejecting his account books for the assessment year 1965-66. The rejection of the account books was deemed improper and illegal. The question of law was answered in the negative in favor of the assessee, who was awarded costs of Rs. 50.