1991 (7) TMI 335 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the tax revisions of two assessees for the assessment year 1977-78. The Court remanded the cases to the Tamil Nadu Sales Tax Appellate Tribunal for fresh disposal, as the Tribunal did not consider that the assessees' business records had been seized by the Income-tax Department and failed to pass appropriate orders on the applications filed by the assessees. The Court directed the Tribunal to examine the seized records, hear the parties, and make fresh orders.