1995 (1) TMI 323 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the revisions filed under section 38 of the Tamil Nadu General Sales Tax Act, 1959, against an order of the Tribunal. The Tribunal found that the assessees were not given a fair opportunity to rebut statements from third parties and ordered the deletion of tax assessment. The Court held that the assessees should have been given the chance to cross-examine the third parties, and since they were not, the revisions were dismissed.