1979 (2) TMI 177 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed a revision petition against the Sales Tax Appellate Tribunal's order, which assessed the turnover of an assessee dealing in milk food and aromatic chemicals. The Deputy Commissioner revised the assessment, and the Tribunal rejected the appeal, stating that the Deputy Commissioner had jurisdiction under section 32. The Court held that the Deputy Commissioner's jurisdiction was valid, even though the assessing authority could have reopened the assessment under section 16 or rectified it under section 55. The revision petition was dismissed with costs.