1985 (11) TMI 214 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision petition under the U.P. Sales Tax Act, 1948 as the Tribunal's decision to accept the account books of the assessee was based on valid reasons and considered a question of fact, not a question of law. The Court held that the decision to accept or reject account books is a factual matter and cannot be challenged in a revision unless there is no evidence to support the findings or they are based on inadmissible evidence. The revision was dismissed with no costs. (Case Citation: 1985 (11) TMI 214 - ALLAHABAD HIGH COURT)