1983 (1) TMI 225 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad quashed the penalty imposed on the petitioner, allowing the refund they were entitled to. The court found no mens rea to justify the penalty. In a separate case, the court allowed the revision of a brick kiln owner, accepting their account books and directing taxation accordingly. The case was sent back to the Tribunal for further orders.