1981 (8) TMI 204 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed two revisions against a common order passed by the Additional Judge (Revisions), Sales Tax, for the assessment years 1973-74 and 1974-75. The account book of the assessee was rejected, and turnover was determined based on past history. The revising authority allowed the revision as the assessee was held non-taxable in subsequent years, but this decision was deemed unjustified. The order was set aside, and the Tribunal was directed to determine the turnover afresh. The Commissioner of Sales Tax was awarded costs of Rs. 50.