1974 (3) TMI 96 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision filed by the assessee, who was a dealer in utensils and scrap, regarding the rejection of his account books by the revising authority. The court held that there was no material to reject the account books based on hypothetical grounds, ruling in favor of the assessee. The court did not address the second question raised in the case. The assessee was awarded costs of Rs. 100.