1976 (8) TMI 135 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that a survey conducted in 1964 could not be used for the assessment of the year 1962-63 as it did not reveal any relevant material for that year. The court held that the sales tax authorities erred in rejecting the account books of the assessee based solely on the survey findings. The assessee was awarded costs of Rs. 100. (Case citation: 1976 (8) TMI 135 - ALLAHABAD HIGH COURT)