1987 (3) TMI 492 - HC - VAT and Sales Tax

Summary

The High Court dismissed the revision filed by the Revenue against the Tribunal's order for the assessment year 1978-79. The dispute was regarding the purchases of utensils by the assessee, with the assessing officer claiming they were from outside the State. The Tribunal found that the assessing officer failed to prove this and upheld the assessee's contention that the purchases were made locally. The Court concluded that the assessing officer did not conduct proper enquiries and therefore rejected the Revenue's revision.