1980 (1) TMI 193 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the revision filed against the Sales Tax Appellate Tribunal's order for the assessment year 1969-70. The Tribunal was correct in concluding that the Deputy Commissioner had no jurisdiction to revise the assessment order if it was already subject to appeal before the Appellate Assistant Commissioner. The revision was dismissed, and no costs were awarded.