1980 (2) TMI 243 - HC - VAT and Sales Tax

Summary

The Allahabad High Court allowed the Commissioner's revision application under section 11(1) of the U.P. Sales Tax Act for the assessment year 1969-70. The turnover of woollen goods was found to be taxable at 6 per cent, not 3 per cent as initially assessed. The Court held that action could be taken under section 21(1) as the turnover had been assessed at a lower rate than applicable. The revision was allowed with no costs.