1985 (2) TMI 234 - HC - VAT and Sales Tax

Summary

The assessee filed a revision against the Sales Tax Tribunal's order for the assessment year 1978-79. The Tribunal had fixed the turnover of the assessee at Rs. 5,00,000 due to suppressed purchases based on unutilized forms C received by its authorized representative. The High Court allowed the revision, stating that the forms' utilization needed to be proven before imposing any liability on the assessee. The Tribunal's order was set aside, and the appeal was directed to be decided based on the available evidence.