1991 (6) TMI 220 - HC - VAT and Sales Tax

Summary

The High Court of Gujarat ruled in favor of the assessee in a sales tax assessment case for the period 1974-1975. The Sales Tax Officer incorrectly levied tax at 8% instead of the prescribed 7% on sales of sweets and toffees. The Tribunal held it was a mistake of fact and not covered by a residuary entry, affirming the correct tax rate. The Court answered the reference in favor of the assessee, with no costs. (Case citation: 1991 (6) TMI 220 - GUJARAT HIGH COURT)