1987 (11) TMI 363 - HC - VAT and Sales Tax

Summary

The appeal was made under the Orissa Sales Tax Act against the order passed by the Commissioner of Sales Tax regarding acceptance of C declaration forms. The appellant, a dealer of oil in Sambalpur, filed the forms before the appellate authority, who accepted them. The Commissioner set aside the order, but the High Court allowed the appeal, directing verification of the forms by the Sales Tax Officer for a fresh assessment.