1986 (11) TMI 356 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision for the assessment year 1977-78 as the account books were rightly rejected based on adverse survey findings. However, the revision for the assessment year 1978-79 was allowed as the account books were wrongly rejected solely on the basis of an irrelevant survey from a different year. The parties were directed to bear their own costs.