1973 (8) TMI 154 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad considered a case involving penalty under section 10A of the Central Sales Tax Act for alleged false representation by an assessee. The court found that the assessee had not made any false representation and the penalty was quashed. The court concluded that the question raised was not a question of law and ruled in favor of the assessee. The reference was not answered, and the assessee was awarded costs of Rs. 100.