1985 (4) TMI 273 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision filed by the assessee against the Sales Tax Tribunal's judgment for the assessment year 1978-79. The Tribunal had rejected the assessee's books of account based on a survey, but the High Court found that the rejection was not valid due to lack of concrete evidence or sources. The High Court directed the Tribunal to reconsider the turnover based on the accepted books of account.