1986 (9) TMI 390 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision, holding that the authorities erred in assessing the dealer based on a survey from the preceding year, which was irrelevant to the current assessment year. The case is sent back to the Sales Tax Tribunal for a new order. (1986 (9) TMI 390 - ALLAHABAD HIGH COURT)