1985 (4) TMI 269 - HC - VAT and Sales Tax

Summary

The Commissioner of Sales Tax filed a revision against a judgment by the Sales Tax Tribunal for assessment year 1975-76. The Tribunal dismissed the appeal due to non-compliance with rule 66(5) of the Act. The High Court found the rule to be directory, not mandatory, and allowed the revision, quashing the Tribunal's order and remanding the case for a fresh decision.