1981 (1) TMI 243 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the appeal against the Board of Revenue's order, which revised the order of the Appellate Assistant Commissioner regarding the assessment of a turnover of Rs. 33,287. The Board concluded that the Appellate Assistant Commissioner was wrong in stating that the assessing officer did not give sufficient opportunity to the assessees to produce the necessary forms. The Court found that the assessees had adequate time to provide the required forms, and thus upheld the Board's decision.