1992 (7) TMI 314 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad allowed the petition in a case involving rectification of a tax assessment for manufacturing ice. The assessing authority corrected the mistake and increased the tax rate from 6% to 8%. The Sales Tax Tribunal's decision to allow the appeal was overturned, and the assessing authority's order was restored based on the time limit for rectification under section 22 of the U.P. Sales Tax Act, 1948. The Court held that the assessing authority was within its rights to pass the order after the expiry of three years since the notice was issued within the prescribed period. The revision petition succeeded, and the impugned order of the Sales Tax Tribunal was set aside.