1982 (3) TMI 236 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad upheld the Sales Tax Tribunal's decision to accept a dealer's accounts for the year 1973-74, despite non-issuance of cash memos. The Tribunal's view was deemed unsound as per previous court rulings. The Tribunal's order was partly successful, with no interference regarding the acceptance of the disclosed taxable turnover.