1972 (1) TMI 91 - HC - VAT and Sales Tax

Summary

The judgment is a reference under section 11(1) of the U.P. Sales Tax Act. The Sales Tax Officer reopened the assessment under section 21 but failed to provide material justifying the rejection of the account books. The High Court answered affirmatively to the first question and negatively to the second question. The assessee was awarded costs of Rs. 100.