1981 (11) TMI 169 - HC - VAT and Sales Tax

Summary

The High Court disposed of Civil Writ Petitions challenging a notice issued under section 21(1) of the Punjab General Sales Tax Act. The court held that the revisional authority cannot consider material not before the Assessing Authority during the original assessment. The revisional authority was directed to proceed with reassessment in accordance with law. The writ petitions were disposed of with no order as to costs.