1986 (7) TMI 365 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed revisions for assessment years 1978-79 and 1979-80, reducing turnovers. The turnover for 1978-79 was reduced from Rs. 80,000 to Rs. 30,000, and for 1979-80 from Rs. 60,000 to Rs. 30,000. No changes were made for 1980-81. The widow of the deceased sole proprietor was unable to pay the tax imposed. Each party bears their own costs.