1985 (2) TMI 241 - HC - VAT and Sales Tax

Summary

The Commissioner of Sales Tax filed a revision against a judgment by the Sales Tax Tribunal related to an assessment year. The Tribunal upheld the imposition of interest from a later date, finding the assessee's belief in the tax rate was bona fide. The High Court confirmed the Tribunal's decision, dismissing the revision. (Case citation: 1985 (2) TMI 241 - ALLAHABAD HIGH COURT)