1976 (2) TMI 167 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled in favor of the assessee in a sales tax case. The Additional Revising Authority accepted the account books despite unaccounted purchase vouchers found during a survey. The revising authority found the account books were properly maintained and rejected the letter suggesting two sets of accounts. The court held that the revising authority was justified in accepting the account books based on the evidence provided by the assessee. The question was answered in the affirmative, in favor of the assessee, who was awarded costs of Rs. 200.