1989 (1) TMI 319 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad upheld the Sales Tax Tribunal's decision regarding the estimate of turnover for the assessment year 1974-75 in a case involving a business in medicines. The Tribunal affirmed the estimate made by the first appellate authority, rejecting the department's appeal. The Court found that the explanation provided by the assessee regarding packing slips was credible, leading to the dismissal of the department's revision petition. The revision was dismissed with costs assessed at Rs. 200.