1989 (2) TMI 391 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision case due to the admission of additional evidence by the Tribunal being found satisfactory in the case of missing "C" forms. The Tribunal accepted the explanation for not filing the forms before the assessing authority, and it was held that even the appellate authority has the power to receive such forms as additional evidence. The judgment was delivered by Jeevan Reddy, J., and Neeladri Rao, J. No costs were awarded, and the advocate's fee was set at Rs. 150.