1984 (9) TMI 268 - HC - VAT and Sales Tax

Summary

The High Court allowed the revision by the assessee for the assessment year 1972-73 against the Tribunal's order, stating that the report of the process-server without obtaining witnesses was invalid. The Court set aside the Tribunal's order and restored the case to the Assistant Commissioner for further consideration. The revision was allowed, and each party will bear its own costs.