1990 (2) TMI 287 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the revision petition against the Tribunal's order for the assessment year 1980-81. The case involved a brick kiln business where additional tax was imposed based on unrecorded coal purchase. The Assistant Commissioner's order was set aside on appeal, but the High Court restored it, finding that the Tribunal erred in considering new evidence introduced in 1987. The High Court directed the Tribunal to modify its order accordingly.