1986 (7) TMI 369 - HC - VAT and Sales Tax

Summary

The assessee filed a revision against the Sales Tax Tribunal's order for the assessment year 1976-77. The Tribunal added taulia, mandi shulk, and palley dari to the taxable turnover. The assessee's application under section 22 of the U.P. Sales Tax Act was rejected by the assessing authority. The High Court upheld the Tribunal's decision, stating that disputed facts cannot be adjudicated under section 22. The revision was rejected, and no costs were awarded.