1990 (3) TMI 340 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision against the Tribunal's order dated February 28, 1989, related to the assessment year 1978-79 under section 21 of the U.P. Sales Tax Act, 1948. The Court found that the assessing authority did not have sufficient reason to believe that turnover had escaped assessment, as he relied solely on a letter from the Sales Tax Officer without verifying the relevant records. The order of the Tribunal was quashed, and the proceedings under section 21 for the assessment year 1978-79 were canceled.