1988 (2) TMI 448 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed a tax revision case filed by the State against an assessee who was a dealer in hides and skins. The assessing authority initially treated certain transactions as inter-State sales but later found defects in the C forms filed by the assessee. Reassessment proceedings were initiated, but the Tribunal ultimately cancelled the reassessment, noting that the purchasers were registered dealers by the time of reassessment. The Court held that the defect was not significant enough to reopen the completed assessment and dismissed the tax revision case without costs.