1987 (2) TMI 500 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad partially allowed the revision for the assessment year 1981-82 by the assessee, a brick kiln business. The court agreed with the Tribunal's decision to estimate the turnover as the assessee failed to maintain books day-to-day. The court reduced the turnover of bricks to 4,00,000 and restricted purchases of excess coal to Rs. 15,000. The Tribunal was directed to adjust the turnover and coal purchases accordingly.