1977 (4) TMI 157 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad upheld the turnover assessment by the Judge (Revisions) in a tax case. The revising authority fixed the turnover at Rs. 6 lakhs based on the assessee's previous turnover and other factors, though specific materials were not mentioned in the order. The Court found that there was material to support the assessment and ruled in favor of the department. Each party was directed to bear their own costs.