1985 (4) TMI 272 - HC - VAT and Sales Tax

Summary

The assessee filed a revision against a judgment by the Sales Tax Tribunal regarding the assessment year 1977-78. The Tribunal upheld the best judgment assessment due to rejected turnover. The assessee failed to challenge the rejection of books of account or turnover fixation. The Tribunal found no proof of tax payment on purchases made by the assessee, leading to the imposition of tax. The revision was dismissed by the High Court.