1972 (10) TMI 112 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the assessee's appeal against the revisions filed by the State Government. The court held that a survey conducted after the assessment years in question was irrelevant and could not be used to presume suppression or make enhancements. The court ruled in favor of the assessee, citing a similar precedent, and awarded costs of Rs. 100 in each case. The reference was answered in the negative. (Case citation: 1972 (10) TMI 112 - ALLAHABAD HIGH COURT)