1992 (7) TMI 315 - HC - VAT and Sales Tax

Summary

The High Court of Madras partially allowed a tax revision case regarding an assessment order for the year 1976-1977. The Tribunal remitted the case back to the assessing authority due to lack of opportunity for the assessee to represent their case. The Court vacated a part of the Tribunal's order and dismissed the revision in other respects, allowing the assessing authority to reconsider the case afresh. No costs were awarded.