1983 (2) TMI 270 - HC - VAT and Sales Tax

Summary

The High Court of Madras held that the State can file a petition for enhancement before the Tribunal for a turnover not disputed before the Appellate Assistant Commissioner. The Court cited previous decisions supporting this view and remitted the matter to the Tribunal for consideration. (State of Tamil Nadu v. Pyarelal Malhotra [1984] 57 STC 215, State of Tamil Nadu v. Kutty Flush Doors & Furniture Co. (P.) Ltd. [1984] 57 STC 217, Deputy Commissioner of Commercial Taxes v. Panayappan Leather Industries [1981] 47 STC 88)