1988 (6) TMI 311 - HC - VAT and Sales Tax

Summary

The High Court dismissed the tax revision case where the Revenue sought to club the separate assessments of a husband and wife, who were members of a Hindu undivided family but registered as dealers separately. The Court held that there is no provision in the Sales Tax Act to merge the turnovers of the wife and husband for assessment purposes, and thus upheld the decision of the Sales Tax Appellate Tribunal.