1984 (7) TMI 340 - HC - VAT and Sales Tax

Summary

The petition under article 226 of the Constitution of India was allowed by the High Court of Allahabad. The order of the Assistant Sugar Commissioner was quashed as there was no evidence to prove that the petitioner had purchased sugarcane, leading to a lack of jurisdiction in levying tax under the U.P. Sugarcane (Purchase Tax) Act. The court found the revisional authority's assessment to be capricious and arbitrary.