1988 (11) TMI 337 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision filed by the Commissioner of Sales Tax for the assessment year 1975-76. The Tribunal affirmed the acceptance of the account books of the assessee. The controversy over the tax rate on zinc dross was settled in favor of the assessee, taxed at 1 per cent. Previous cases cited were deemed irrelevant. The revision was dismissed, and no costs were awarded as the assessee did not appear.